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
Freightminusin (on rawmaterials)	3,000
Costs of delivery to customers	9,000
Wages paid to assemblyminusline workers	155,500
Lumber used to build product	82,000
Utilities in factory	54,500
Utilities in sales office	26,500

Direct material costs for Country Furniture Company totaled

A.

$10,000.

B.

$82,000.

C.

$92,000.

D.

$95,000.