Custom Creations Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include: Depreciation on sales office $ 9,900 Depreciation on factory equipment 16,600 Factory supervisor salary 50,800 Sales commissions 23,200 Lubricants used in factory equipment 3,000 Insurance costs for factory 21,700 Wages paid to maintenance workers 115,800 Fabric used to upholster furniture 10,300 Freight-in (on raw materials) 3,700 Costs of delivery to customers 9,500 Wages paid to assembly-line workers 115,700 Lumber used to build product 82,400 Utilities in factory 54,900 26,900 Utilities in sales office Direct labor costs for Custom Creations Furniture Company totaled DA. $305,500. DB. $282,300. C. $115,700. DD. $115,800