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	16,600
Factory supervisor salary	50,900
Sales commissions	23,300
Lubricants used in factory equipment	3500
Insurance costs for factory	21,700
Wages paid to maintenance workers	115,300
Fabric used to upholster furniture	10,500
Freight-in (on raw materials)	3200
Costs of delivery to customers	9500
Wages paid to assembly-line workers	115,300
Lumber used to build product	82,900
Utilities in factory	54,900
Utilities in sales office	26,200

Manufacturing overhead costs for Country Furniture Company totaled