Country Furniture Company manufactures furniture at itsAkron, Ohio, factory. Some of its costs from the past yearinclude:

Depreciation on sales office $9,800

Depreciation on factory equipment $16,400

Factory supervisor salary $50,400

Sales commissions $23,700

Lubricants used in factory equipment $3,600

Insurance costs for factory $21,300

Wages paid to maintenance workers $115,900

Fabric used to upholster furniture $10,400

Freightin (on rawmaterials) $3,000

Costs of delivery to customers $9,500

Wages paid to assemblyline workers $115,200

Lumber used to build product $82,100

Utilities in factory $54,800

Utilities in sales office $26,200

Direct material costs for Country Furniture Company totaled??

A. $ 92,500

B. $ 82,100

C.$ 10,400

D. $ 95,500