Custom Creations Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include: Depreciation on sales office $ 9,800 Depreciation on factory equipment 16,800 Factory supervisor salary 50,400 Sales commissions 23,700 Lubricants used in factory equipment 3,000 Insurance costs for factory 21,900 Wages paid to maintenance workers 115,700 Fabric used to upholster furniture 10,300 Freight-in (on raw materials) 3,100 Costs of delivery to customers 9,700 Wages paid to assembly - line workers 115,600 Lumber used to build product 82,900 Utilities in factory 54,700 Utilities in sales office 26,100 Product costs for Custom Creations Furniture Company totaled + O A. $491,000 O B. $474,400. O c. $375,200. OD. $449,400