Randall Company manufactures chocolate bars. The following were among Randall's manufacturing costs during the current year. Wages Machine operators Selling and administrative personnel Materials used Lubricant for oiling machinery Cocoa, sugar, and other raw materials Packaging materials Randall's direct labor costs amounted to: $ 300,000 $ 75,000 $ 25,000 $225,000 $ 190,000 Multiple Choice $300,000 $400,000 5 $375,000