Use the following information to answer the question below

Cost of raw materials available------ 32,000

Manufacturing wages -----10,000

Factory expenses-----5,000

Royalty-------3,000

Factory rent ------2,000

Depreciation of plant and machinery---- 5,000

closing stock of raw materials-------- 3,000

The prime cost is

• A $ 57,000
• B $45,000
• C $42,000
• D $39,000