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 16,100 50,700 Factory supervisor salary i Sales commissions 23,300 Lubricants used in factory equipment 3,400 Insurance costs for factory 21,100 Wages paid to maintenance workers 115,000 Fabric used to upholster furniture Freight-in (on raw materials) 10,600 3,900 Costs of delivery to customers 9,400 Wages paid to assembly-line workers 115,300 OA. $92,700. OB. $208,000. OC. $211,900. COD. $377,600.