Randall Company manufactures chocolate bars. The following were among Randall's manufacturing costs during the current year: $ 280,000 $ 73,000 Wages Machine operators Selling and administrative personnel Materials used Lubricant for oiling machinery Cocoa, sugar, and other raw materials Packaging materials $ 23,000 $ 230,000 $ 170,000 Randall's direct labor costs amounted to: Multiple Choice $280,000 $171,000 $378,000 $451,000