22 . Blum Corp . which manufactures plastic coated metal clips . The information was among Blum's year - end manufacturing costs Wages Machine operators P 200 090 Maintenance workers 30 000 Factory foremen 90.090 Materials Used Metal wire 500.000 Lubricant for oiling machinery 10.000 Plastic coating 380.000 Blum's year - end Direct labor Direct Materials A 230.000 890.000 200 090 880.000 290.000 510.000 320.000 500 090