Country Furniture Company manufactures furniture at its Halifax, Nova Scotia, factory. Some of its costs from the past year include:

Prime costs for Country Furniture Company totaled*

1 point

$247,500.

$92,000.

$270,500.

$368,500.

Direct material costs for Country Furniture Company totaled*

1 point

$115,000.

$10,000.

$82,000.

$95,000.

Direct labour costs for Country Furniture Company totaled*

1 point

$115,000.

$206,000.

$270,500

$155,500.

\begin{tabular}{|l|r|} \hline Depreciation on sales office & $10,000 \\ \hline Depreciation on factory equipment & $15,000 \\ \hline Factory supervisor salary & $60,500 \\ \hline Sales commissions & $25,000 \\ \hline Lubricants used in factory equipment & $4,500 \\ \hline Insurance costs for factory & $21,000 \\ \hline Wages paid to maintenance workers & $105,000 \\ \hline Fabric used to upholster furniture & $30,000 \\ \hline Freight-in (on raw materials) & $3,000 \\ \hline Costs of delivery to customers & $8,000 \\ \hline Wages paid to assembly-line workers & $155,500 \\ \hline Lumber used to build product & $82,000 \\ \hline Utilities in factory & $44,500 \\ \hline Utilities in sales office & $26,000 \\ \hline \end{tabular}