Custom Creations Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include: E FO Depreciation on sales office $ 9,900 Depreciation on factory equipment 16,200 Factory supervisor salary 50,000 Sales commissions 23,800 Lubricants used in factory equipment 3,500 Insurance costs for factory 21,800 Wages paid to maintenance workers 115,000 Fabric used to upholster furniture 10,100 Freight-in (on raw materials) 3,800 Costs of delivery to customers 9,900 Wages paid to assembly - line workers 115,100 Lumber used to build product 82,900 Utilities in factory 54,300 Utilities in sales office 26,100 Product costs for Custom Creations Furniture Company totaled RO En JE A. $472,700 B. $447,100 C. $373,600 D. $490,200