Which of following statements is correct about cost driver? A. It is a causal factor that drive the total cost of cost objective. B. Cost driver is the largest cost in manufacturing process. C. Cost driver is a significant factor in the process of developing a new product. D. Cost driver is an indirect cost that cannot be traced to a cost objective. Following are selected information about Golden Corporation's October inventory. Oct 1th Oct 30th Direct materials $57,500 $52,600 WIP 160,000 169,000 Finish goods 87,500 84,700 During December Golden has incurred following expenses: Direct labor $185,000 Direct material purchased $159,000 Transportation in $3,500 Purchase returns and allowances $2,400 Actual factory overhead $144,000 Golden applied one factory overhead at 60% of direct labor cost and adjust any overapplied or underapplied overhead at year-end. Calculate what's the prime cost of Golden in October? A. $ 165,000 B. $ 421,000 C. $ 169,000 D. $ 350,000