Farm Fresh Dairy Provided the Following Expense Information for May

Farm Fresh Dairy provided the following expense information for May: $$\begin{array} { | l | r | } \hline \text { Assembly-line warkers' wages } & \$ 72,000 \\\hline \text { Caps for milk bottles } & 2,000 \\\hline \text { Reconfigurig the assembly line } & 155,000 \\\hline \text { Custamer support hotline } & 8,000 \\\hline \text { Delivery expenses } & 17,000 \\\hline \text { Depreciation an factory equipment } & 81,000 \\\hline \text { Plastic milk bottles } & 52,000 \\\hline \text { Salaries of salespegple } & 63,000 \\\hline \text { Salaries of research scientists } & 84,000 \\\hline \text { Custamer toll-free order line } & 4,000 \\\hline\end{array}$$ What is the total cost of research and development?

A) $ 84,000
B) $ 86,000
C) $ 54,000
D) $239,000