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 850 Wages paid to maintenance workers in the factory Wages paid to assembly line workers 10,000 Wages paid to factory supervisor Wages paid to CFO 25,000 Depreciation on factory equipment Depreciation on the accounting department's computers 3,000 Depreciation on the sales force vehicles Utilities for factory Cost of shipping to customers Property tax on factory equipment 1,000 Property insurance for the factory Cardboard material to box each pair of shoes 6,250 Commissions paid to sales force Office supplies for accounting department 250 Janitorial supplies for the factory What is the total direct materials for Happy Feet Running Company for the month? A. B. C. D.

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 $37,000 $24,000 $30,000 $2,200 850 $5,000 10,000 $9,000 25,000 $20,250 A. $67,000 B. $97,250 C. $91,000 D. $100,300