Dorman Company purchased a new machine for its production process. The following costs were incurred for…

Dorman Company purchased a new machine for its production process. The following costs were incurred for the new machine: Training costs for workers who will operate the machine $16,000 Wages paid to workers who operate the machine during production 102,000 Ordinary repairs to the machine before the first production run 1,000 Cost of platform used to properly secure the machine 30,000 Cost of test run which took place before the first production run 13,000 Which costs should be added to the cost of the machine? O A. $162,000 O B. $60,000 OC. $46,000 OD. $16,000