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 16,800 Factory supervisor salary 50,700 Sales commissions 23,700 Lubricants used in factory equipment 3,200 Insurance costs for factory 21,800 Wages paid to maintenance workers 115,200 Fabric used to upholster furniture 10,400 Freight-in (on raw materials) 3,900 Costs of delivery to customers 9,900 Wages paid to assembly - line workers 115,300 Lumber used to build product Utilities in factory Utilities in sales office 82,800 54,100 26,300 Manufacturing overhead costs for Custom Creations Furniture Company totaled OA. $325,300. OB. $236,800. C. $132,100. OD. $261,800