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 $ 9,200 16,200 Factory supervisor salary 50,100 Sales commissions 23,200 Lubricants used in factory equipment 3,300 Insurance costs for factory 21,000 Wages paid to maintenance workers 115,800 Fabric used to upholster furniture 10,600 Freight-in (on raw materials) 3,100 Costs of delivery to customers 9,600 Wages paid to assembly-line workers 115,000 Lumber used to build product 82,200 Utilities in factory 54,400 Utilities in sales office 26,000 Manufacturing overhead costs for Custom Creations Furniture Company totaled OA. $322,300. B. $236,500. C. $260,800. OD. $129,500.