Custom Creations Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include:

Depreciation on sales office	$ 9,800
Depreciation on factory equipment	16,900
Factory supervisor salary	50,700
Sales commissions	23,900
Lubricants used in factory equipment	3,400
Insurance costs for factory	21,900
Wages paid to maintenance workers	115,600
Fabric used to upholster furniture	10,100
Freightin (on raw materials)	3,100
Costs of delivery to customers	9,700
Wages paid to assemblyline workers	115,000
Lumber used to build product	82,600
Utilities in factory	54,300
Utilities in sales office	26,700

Direct labor costs for Custom Creations Furniture Company totaled

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Part 1

A.

$115,000.

B.

$305,200.

C.

$115,600.

D.

$281,300.