83) Wooden Shed Company manufactures custom wooden sheds. Some of its costs from the past year include: Wages paid to maintenance workers Lumber used to build the product Wages paid to assembly-line workers Shingles used for the roof Sales commissions Insurance costs for factory Freight-in (on raw materials) Utilities in factory Factory supervisor salary Depreciation on factory equipment Utilities in sales office Costs of delivery to customers Depreciation on sales office Lubricants used in factory equipment $60,700 $80,400 $100,300 $15,600 $7200 $21,700 $3000 $12,100 $60,000 $18,300 $26,500 $8800 $1800 $100 Product costs for Rustic Living Furniture Company totaled A) $279,500. B) $347,500. C) $369,900. D) $372,200. 90) Happy Feet Running Company manufactures running shoes and has the following costs during th month: Rubber used to make the product $35,000 Gel used to make the product 15,000 Fabric used to make the product 25,000 Lubricants used in the factory equipment 1,300 Glue used to make the product 850 Wages paid to maintenance workers in the factory 3,000 Wages paid to assembly line workers 10,000 Wages paid to factory supervisor 5,000 Wages paid to CFO 25,000 Depreciation on factory equipment 17,250 Depreciation on the accounting department's computers 3,000 Depreciation on the sales force vehicles 5,000 Utilities for factory 3,500 Cost of shipping to customers 6,000 Property tax on factory equipment 1,000 Property insurance for the factory 1,200 Cardboard material to box each pair of shoes 6.250 Commissions paid to sales force 7,000 Office supplies for accounting department 250 Janitorial supplies for the factory 675 What is the total direct materials for Happy Feet Running Company for the month? A) $75,000 B) $60,000 C) $81,250 D) $83,400