Which would form part of the prime cost of a manufacturer?

Machine oil used in the sewing machines; Labour cost of the employees who embroider the dresses

P

O

O

B$.$

Fabric used to manufacture of dresses; Labour cost of the factory manager

O

C$.$

Fabric used to manufacture dresses, Labour cost of the machine operators

D

O

Machine oil used in the sewing machines, Labour cost of the machine operators