Question

For my final please help!
The Rawesome Cafeteria manufactures round metal tabletops for restaurants. The machinist uses ¼ sheet of metal for each tabletop including waste. Each sheet costs $380. The machinist cuts and polishes five tabletops each hour. The direct labor charge is $27.50 per hour. To the nearest cent, what is Rawesome's prime cost of cutting and polishing a tabletop? A)$83 B)$81.50 C)$95 D)$100.50