Lumber used to build product Sales commissions Wages paid to maintenance workers Fabric used to upholster furniture Wages paid to assembly-line workers $60,500 $80,600 $100,200 $15,400 $7700 Insurance costs for factory $21,600 Freight-in (on raw materials) $3300 Utilities in factory $12,300 Factory supervisor salary $60,800 Depreciation on factory equipment $18,600 Utilities in sales office $26,100 Costs of delivery to customers $8900 Depreciation on sales office $1800 $400 Lubricants used in factory equipment Direct labor costs for Rustic Living Furniture Company totaled $221,500. O $60,800. $229,200. $100,200.