Custom Creations Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include: Depreciation on sales office Depreciation on factory equipment Factory supervisor salary Sales commissions Lubricants used in factory equipment Insurance costs for factory Wages paid to maintenance workers Fabric used to upholster furniture Freight-in (on raw materials) Costs of delivery to customers Wages paid to assembly-line workers Lumber used to build product Utilities in factory Utilities in sales office Direct labor costs for Custom Creations Furniture Company totaled $ 9,800 16,900 50,700 23,900 3,400 21,900 115,600 10,100 3,100 9,700 115,000 82,600 54,300 26,700 A. $281,300. O B. $115,000. C. $115,600. D. $305,200