Cooley Company manufactures chocolate bars. The following were among Cooley's manufacturing costs during the current year:

Wages

Machine operators

$$280,000$

Selling and administrative personnel

$$91,000$

Materials used

Lubricant for oiling machinery

$$21,000$

Cocoa, sugar, and other raw materials

$$210,000$

Cooley's direct materials amounted to:

$$21,000$

$$497,000$

$$336,000$

$$210,000$