Custom Creations Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include Depreciation on sales office $ 9.100 Depreciation on factory equipment 16,700 Factory supervisor salary 50,800 Sales commissions 23,600 Lubricants used in factory equipment 3,600 Insurance costs for factory 21,900 Wages paid to maintenance workers 115,600 Fabric used to upholster furniture 10,300 Freight - in (on raw materials) 3,700 Costs of delivery to customers 9,700 Wages paid to assembly - line workers 115,500 Lumber used to build product Utilities in factory 82,300 54,700 Utilities in sales office 26,800 Direct material costs for Custom Creations Furniture Company totaled