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Randall Company manufactures chocolate bars. The following were among Randall's manufacturing costs during the current year: $340,000 $ 79,000 Wages: Machine operato Selling and administrative personnel Materialsed: Lubricant for oiling macainery Cocoa, sugar, and other raw materials Packaging materials $ 29,000 $ 290,000 $230,000 Randall's direct labor costs amounted to: Multiple Choice $183,000 AAO Ann (0) $183,000 () O $448,000 $419,000 $340,000 BE