Nittany. Inc. makes cornhole boards and had the following costs in 2019:

Factory supervisor salary

75,500

Sales commissions

11,000

Lubricants used in factory equipment

5,000

Wages paid to maintenance workers

205,000

Epoxies and paints for boards (go onto every board)

12,000

Freightin(onrawmaterials)

1,500

Costs of delivery to customers

9,000

Wages paid toassemblylineworkers

131,500

Wood used to make tables

101,000

What were Company A's direct labor costs in 2019?

Group of answer choices

$131,500

$423,000

$412,000

$205,000