Rustic living furniture company manufactures furniture at its central kentucky factory. some of its costs from the past year include: wages paid to maintenance workers$60,000fabric used to upholster furniture$8,000wages paid to assembly-line workers$100,000lumber used to build product$15,000sales commissions$7,500insurance costs for factory$21,000freight-in (on raw materials)$3,000utilities in factory$12,000factory supervisor salary$60,000depreciation on factory equipment$18,000utilities in sales office$26,500costs of delivery to customers$8,000depreciation on sales office$1,000lubricants used in factory equipment$500prime costs for rustic living furniture company totaleda) $126,000.b) $23,000.c) $123,000.d) $168,500.