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 $ 9,100 16,700 Factory supervisor salary 50,100 Sales commissions 23,300 Lubricants used in factory equipment 3,900 Insurance costs for factory 21,700 Wages paid to maintenance workers 115,500 Fabric used to upholster furniture 10,800 Freight-in (on raw materials) 3,500 Costs of delivery to customers 9,600 Wages paid to assembly-line workers 115,300 Lumber used to build product 82,300 Utilities in factory 54,300 Utilities in sales office 26,800 Product costs for Custom Creations Furniture Company totaled OA. $474,100. OB. $374,000. OC. $448,900. D. $490,300.