Country Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include: Depreciation on sales office $9,300 Depreciation on factory equipment 16,200 Factory supervisor salary 50,000 Sales commissions 23,500 Lubricants used in factory equipment 3,000 Insurance costs for factory 21,800 Wages paid to maintenance workers 115,500 Fabric used to upholster furniture 10,200 Freight-in (on raw materials) 3,600 Costs of delivery to customers 9,400 A. $42,200 B. $45,200 C. $68,700 OD. $130,300 Lubricants used in factory equipment Insurance costs for factory Wages paid to maintenance workers Fabric used to upholster furniture Freight-in (on raw materials) Costs of delivery to customers Wages paid to assembly - line workers Lumber used to build product Utilities in factory Utilities in sales office 3,000 21,800 115,500 10,200 3,600 9,400 115,800 82,000 54,800 26,500 Period costs for Country Furniture Company totaled A. $42,200. OB. $45,200 OC. $68,700. OD. $130,300