Winner's Sporting Equipment manufactures sporting goods. Selected costs from the past year include: Plastics used to make products Heating and lighting costs for factory Factory janitor wages Costs of shipping to customers Lubricants used in factory equipment Lighting costs for sales office Depreciation on factory equipment Office supplies for sales office Insurance costs for factory Maintenance worker wages Freight-in (on plastics) $151,000 $65,100 $67,800 $11,000 $2,700 $20,000 $23,800 $6,200 $13,100 $99,100 $7,800 O A. $94,838 O B. $189,700 C. $111,800 OD. $91,800 Costs of shipping to customers Lubricants used in factory equipment Lighting costs for sales office Depreciation on factory equipment Office supplies for sales office Insurance costs for factory Maintenance worker wages Freight-in (on plastics) Aluminum used to make products Assembly - line worker wages Salaries of salespeople $11,000 $2,700 $20,000 $23,800 $6,200 $13,100 $99, 100 $7,800 $175,600 $142,600 $74,600 Period costs for Winner's Sporting Equipment totaled O A. $94,838 OB. $189,700 C. $111,800 OD. $91,800