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

Depreciation on sales office

$ 9,000

Depreciation on factory equipment

16,000

Factory supervisor salary

50,500

Sales commissions

23,000

Lubricants used in factory equipment

3,000

Insurance costs for factory

21,000

Wages paid to factory maintenance workers

115,000

Fabric used to upholster furniture

10,000

Freightminus

in (on rawmaterials)

3,000

Costs of delivery to customers

9,000

Wages paid to assemblyminus

line workers

155,500

Lumber used to build product

82,000

Utilities in factory

54,500

Utilities in sales office

26,500

Manufacturing overhead costs for Country Furniture Company totaled

A.

$130,000.