Custom Creations Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include: Depreciation on sales office Depreciation on factory equipment Factory supervisor salary 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 $ 9,600 16,600 50,100 23,700 3,100 21,800 115,100 10,600 3,600 9 000 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 OA. $132,100. OB. $261,300. OC. $325,100. D. $236,400. 115,700 82,100 54,600 26,900