Randall Company manufactures chocolate bars. The following were among Randall's manufacturing costs during the current year:%0D%0A%0D%0AWages:%09 %0D%0AMachine operators%09$ 360,000%0D%0ASelling and administrative personnel%09$ 81,000%0D%0AMaterials used:%09 %0D%0ALubricant for oiling machinery%09$ 31,000%0D%0ACocoa, sugar, and other raw materials%09$ 310,000%0D%0APackaging materials%09$ 250,000%0D%0ARandall's direct labor costs amounted to: