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 Utilities in factory Utilities in sales office 3,900 21,800 115,300 10 100 3,800 9.200 115.700 82 200 54,200 26,900 Product costs for Country Furniture Company totaled O AS473,600 B. $448.000 C. $490.100 OD. $372.700 Country Furniture Company manufactures fumiture at its Akron, Ohio, factory. Some of its costs from the past year include Depreciation on sales office 59.400 Depreciation on factory equipment 16,500 Factory supervisor salary 50.100 Sales commissions 23,800 Lubricants used in factory equipment 3,900 Insurance costs for factory 21.800 Wages paid to maintenance workers 115,300 Fabric used to upholster furniture 10.100 Freight-in (on raw materials) 3,800 Costs of delivery to customers 9 200 O A $473,600 @ B. $448.000 OC. $490 100 OD. $372.700