Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include: Depreciation on sales office $9,100 Depreciation on factory equipment 16,900 Factory supervisor salary Sales commissions 50,700 23,900 Lubricants used in factory equipment 3,500 Insurance costs for factory 21,200 Wages paid to maintenance workers 115,600 Fabric used to upholster furniture Freight-in (on raw materials) Costs of delivery to customers 10,400 3,700 9,700 A. $130,200. OB. $45,000. C. $42,700. OD. $68,900.