The following costs were incurred in September:
| Direct materials | $45,300 |
| Direct labor | $26,600 |
| Manufacturing overhead | $19,100 |
| Selling expenses | $23,400 |
| Administrative expenses | $30,800 |
Prime costs during the month totaled:
| A | $145,200 |
| B | $91,000 |
| C | $71,900 |
| D | $45,700 |