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 16,300 50,400 23,100 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 3,900 21,400 115,900 10,600 OA. $115,900. OB. $282,100. OC. $115,800. D. $305,200. 3,300 9,400 115,800 82,800 Utilities in factory 54,900 Utilities in sales office 26,300 Direct labor costs for Custom Creations Furniture Company totaled C