A. $323,100. B. $235,600. C. $260,400. D. $130,500. Sales commissions Lubricants used in factory equipment Insurance costs for factory Wages paid to maintenance workers Fabric used to upholster furniture Freight - in (on raw materials) Costs of delivery to customers Wages paid to assembly - line workers Lumber used to build product Utilities in factory Utilities in sales office Manufacturing overhead costs for Custom Creations Furniture Company totaled