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 Factory supervisor salary Sales commissions Lubricants used in factory equipment Insurance costs for factory Wages paid to maintenance workers Fabric used to upholster furniture Freight - in (on raw materials) Costs of delivery to customers Wages paid to assembly - line workers Lumber used to build product Utilities in factory Utilities in sales office 9,900 16,700 50,600 23,600 3,400 21,000 115,700 10,900 3,000 9,300 115,500 82,800 54,400 26,400 Manufacturing overhead costs for Custom Creations Furniture Company totaled A. $324,700. B. $261,800. C. $237,400. O D. $131,500. 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 Factory supervisor salary Sales commissions Lubricants used in factory equipment Insurance costs for factory Wages paid to maintenance workers Fabric used to upholster furniture Freight - in (on raw materials) Costs of delivery to customers Wages paid to assembly - line workers Lumber used to build product Utilities in factory Utilities in sales office $ 9,500 16,700 50,500 23,900 3,000 21,800 115,400 10,900 3,900 9,300 115,500 82,800 54,900 26,900 Product costs for Custom Creations Furniture Company totaled A. $449,700. B. $374,800. C. $475,400. D. $491,900. Ultra Trail Running Company manufactures trail running shoes at its Wyoming factory. Some of its costs from the past year include: $60,500 $80,200 $100,400 $15,000 Wages paid to maintenance workers Fabric used to make the shoe Wages paid to assembly - line workers Carbon rubber used to construct the sole of the shoe Sales commissions Insurance costs for factory Freight - in (on raw materials) Utilities in factory Factory supervisor salary Depreciation on factory equipment Utilities in sales office Costs of delivery to customers Depreciation on sales office Lubricants used in factory equipment $7,700 $21,100 $3,300 $12,300 $60,600 $18,800 $26,600 $8,300 $1,200 $500 Direct material costs for Ultra Trail Running Company totaled A. $80,200. B. $95,200. C. $98,500. D. $15,000