Custom Creations Furniture Company manufactures furniture at its​ Akron, Ohio, factory. Some of its costs from the past year​ include: Depreciation on sales office $ 11,000
Depreciation on factory equipment $ 16,000
Factory supervisor salary $ 52,500
Sales commissions $ 23,000
Lubricants used in factory equipment $ 3,000
Insurance costs for factory $ 21,000
Wages paid to factory maintenance workers $ 115,000
Fabric used to upholster furniture $ 7,000
Freight-in (on raw materials) $ 2,500
Costs of delivery to customers $ 9,000
Wages paid to assembly-line workers $ 132,500
Lumber used to build product $ 72,000
Utilities in factory $ 44,500
Utilities in sales office $ 26,500
What are the prime costs and manufacturing overhead costs, respectively, for Comfy Furniture Company totaled?
A. $325,300.
B. $236,800.
C. $132,100.
D. $261,800.