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Lake Appliance produces washers and dryers in an assembly-line process. Payroll costs incurred during a recent period were: corporate executives, $590,000; assembly-line workers, $260,000; security

Lake Appliance produces washers and dryers in an assembly-line process. Payroll costs incurred during a recent period were: corporate executives, $590,000; assembly-line workers, $260,000; security guards, $46,000; and plant supervisor, $200,000. The total of Lake's direct labor cost was

A. $144,000.

B. $260,000.

C. $246,000.

D. $734,000.

E. $200,000.

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