Barney Corporation Has Gathered the Following Information for the Year

Barney Corporation has gathered the following information for the year ended December 31, 20X0: $\begin{array}{ll}\text { Sales } & \$ 38,400 \\\text { Direct materials used } & 8,340 \\\text { Direct lab or } & 5,040\\\text { Fixed: }\\\text { Factory overhead } & 2,480 \\\text { Selling expens es } & 840 \\\text { A dministrative expenses } & 1,720\\\text { Variable: }\\\text { Factory overhead } & 12,470 \\\text { Selling expens es } & 1,580 \\\text { Administrative expenses } & 1,230\end{array}$ There were no beginning or ending inventories. The total prime costs are:

A) $13,380
B) $5,040
C) $14,950
D) $12,470