Using the information from the table below, compute factory profits for the business, assuming a mark-up of 25%. Description of cost Repairs to factory equipment Raw materials used Net work-in-progress Factory rent Wages for factory security guard Direct expenses $ 9,400 104,000 (3,500) 42,000 15,000 78,300 Select one: a. $41,725 O b. $32,950 c. $58,950 d. $61,300