Browning Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include:

$\backslash$table$[[$Depreciation on sales office,$9,600],[$Depreciation on factory equipment,$16,900],[$Factory supervisor salary,$50,800],[$Sales commissions,$23,000],[$Lubricants used in factory equipment,$3,600],[$Insurance costs for factory,$21,500],[$Wages paid to maintenance workers,$115,200],[$Fabric used to upholster furniture,$10,000],[$Freight $-$ in $($on raw materials$),3,700],[$Costs of delivery to customers,$9,200],[$Wages paid to assembly $-$ line workers,$115,100]]$

A$.$ $$377,700.$

B$.$ $$211,700.$

C$.$ $$92,900.$

D$.$ $$208,000.$