Please answer each question separately and show work. Country Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include:

Depreciation on sales office	$ 9,000
Depreciation on factory equipment	16,000
Factory supervisor salary	50,500
Sales commissions	23,000
Lubricants used in factory equipment	3,000
Insurance costs for factory	21,000
Wages paid to factory maintenance workers	115,000
Fabric used to upholster furniture	10,000
Freight-in (on raw materials)	3,000
Costs of delivery to customers	9,000
Wages paid to assembly-line workers	155,500
Lumber used to build product	82,000
Utilities in factory	54,500
Utilities in sales office	26,500

1. Direct material costs for Country Furniture Company totaled

2. Direct labor costs for Country Furniture Company totaled

3. Manufacturing overhead costs for Country Furniture Company totaled