Custom Creations Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include: Depreciation on sales office Depreciation on factory equipment Factory supervisor salary Sales commissions 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 OA. $447,400. B. $372,900. C. $473,000. D. $489,800. $ 9,300 16,800 50,500 23,700 3,100 21,800 115,000 10,300 3,800 9,900 115.500