Randall Company manufactures chocolate bars. The following were among Randall's manufacturing costs during the current year. Wages : Machine operators $250, 000 Selling and administrative personnel $ 70, 000 Materials used: Lubricant for oiling machinery $ 20,000 Cocoa, sugar, and other raw materials $200, 000 Packaging materials $140, 000 Randall's direct labor costs amounted to