Country Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include: Depreciation on sales office $ 9,700 Depreciation on factory equipment 16,700 Factory supervisor salary 50,800 Sales commissions 23,600 Lubricants used in factory equipment 3,300 Insurance costs for factory 21,900 Wages paid to factory maintenance workers 115,500 Fabric used to upholster furniture 10,900 Freightin (on raw materials) 3,100 Costs of delivery to customers 9,500 Wages paid to assemblyline workers 115,400 Lumber used to build product 82,100 Utilities in factory 54,200 Utilities in sales office 26,400 Direct labor costs for Country Furniture Company totaled

A. $305,300. B. $115,500. C. $115,400. D. $281,700.