Depreciation on factory equipment Country Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include: Depreciation on sales office Factory supervisor salary Sales commissions $ 9300 16,100 50,600 23,700 Lubricants used in factory equipment 3300 Insurance costs for factory 21,800 Wages paid to maintenance workers 115,800 Fabric used to upholster furniture 10,500 Freight-in (on raw materials) 3300 Costs of delivery to customers 9000 Wages paid to assembly-line workers 115,200 Lumber used to build product 82,400 Utilities in factory 54,800 Utilities in sales office 26,500 Manufacturing overhead costs for Country Furniture Company totaled $237,300. $262,400. $325,200. O $131,900.