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 $ 9,600 16,200 Factory supervisor salary 50,700 Sales commissions 23,500 Lubricants used in factory equipment 3,900 Insurance costs for factory Fabric used to upholster furniture 21,600 Wages paid to maintenance workers 115,800 10,800 Freight-in (on raw materials) 3,500 Costs of delivery to customers 9,300 Wages paid to assembly-line workers 115.500 OA. $467,000. B. $212,000. OC. $197,900. D. $377,900.