Happy Feet Running Company manufactures running shoes and has the following costs during the past month: Rubber used to make the product Gel used to make the product Fabric used to make the product Lubricants used in the factory equipment Glue used to make the product Wages paid to maintenance workers in the factory Wages paid to assembly line workers Wages paid to factory supervisor Wages paid to CFO Depreciation on factory equipment $43,000 18,000 29,000 2,100 850 6,500 10,000 8,500 25,000 25,250 Depreciation on the accounting department's computers 3,000 Depreciation on the sales force vehicles 5,900 Utilities for factory 3,700 Cost of shipping to customers 11,000 Property tax on factory equipment 1,000 Property insurance for the factory 1,500 Cardboard material to box each pair of shoes 6,250 Commissions paid to sales force 7,000 Office supplies for accounting department 250 Janitorial supplies for the factory 645 What is the total for direct labor cost for Happy Feet Running Company for the month? A. $15,900 B. $10,000 C. $43,500 D. $55,900