Custom Creations Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include: LA 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 9,900 16,400 50,000 23,000 3,100 21,500 115,000 10,700 3,100 9,000 O A. $82,000 OB. $92,700 O C. $95,800 OD. $10,700 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 23,000 3,100 21,500 115,000 10,700 3,100 9,000 115,900 82,000 54,000 26,200 Direct material costs for Custom Creations Furniture Company totaled O A. $82,000 O B. $92,700 O C. $95,800 OD. $10,700