The Seed Distribution Company manufactures grass seed spreaders at its Greensboro, NC$,$ factory. Some of its costs from the past year include:

Depreciation on sales office

Depreciation on factory equipment

Factory supervisor salary

Sales commissions

Lubricants used in factory equipment

Insurance costs for factory

Wages paid to maintenance workers

$9,100$

$16,300$

$50,500$

$23,800$

$3,200$

$21,900$

$115,500$

$10,500$

$3,800$

$9,600$

$115,200$

Dye used in coloring plastic components

Freight $-$ in $($on raw materials$)$

Costs of delivery to customers

Waqes paid to assembly $-$ line workers

A$.$ $$236,700.$

B$.$ $$261,800.$

C$.$ $$324,900.$

D$.$ $$131,700.$