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

Depreciation on sales office	$ 9300
Depreciation on factory equipment	16,000
Factory supervisor salary	50,400
Sales commissions	23,000
Lubricants used in factory equipment	3500
Insurance costs for factory	21,000
Wages paid to maintenance workers	115,100
Fabric used to upholster furniture	10,600
Freight-in (on raw materials)	3300
Costs of delivery to customers	9400
Wages paid to assembly-line workers	115,700
Lumber used to build product	82,400
Utilities in factory	54,800
Utilities in sales office	26,200

Direct material costs for Country Furniture Company totaled