Karli produces organic cheese from milk supplied by an organic dairy. Karli pays an average of $8.00 for 10 gallons of the organic milk. The direct labor charge of her helper who converts the milk to cheese is $13.00 an hour. Her helper prepares a 5-pound wheel of cheese from 5 gallons of milk, working about 3 hours over several days. To the nearest cent, what is Karli's prime cost of manufacturing a wheel of cheese?

A.34.00
B.17.00
C.48.00
d.43.00