A) 220,200

B) 227,500

C) 60,200

D) 100,000

Wages paid to maintenance workers Fabric used to make the shoe Wages paid to assembly - line workers Carbon rubber used to construct the sole of the shoe 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 $60,000 80,600 100,000 15,400 7,300 21,500 3,300 12,800 60,200 18,200 26,900 8,800 1,900 300 Direct labor costs for Ultra Trail Running Company totaled