Question $9$

Rustic Company manufactures chocolate bars. The following were among Rustic's manufacturing costs during the current year:

Wages

Machine operators

$$300,000$

Selling and administrative personnel

$$75,000$

Materials used

Lubricant for oiling machinery

$$25,000$

Cocoa, sugar, and other raw materials

$$225,000$

Packaging materials

$$190,000$

Rustic's direct materials amounted to:

$$440,000$

$$225,000$

$$250,000$

$$415,000$