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: O Multiple Choice $250,000 $165,000 $320,000 $340,000 $250,000 $ 70,000 $ 20,000 $200,000 $140,000