Randall Company manufactures chocolate bars. The following were among Randall's manufacturing costs during the current year: Wages Machine operators Selling and administrative personnel $330,000 $ 78,000 Materials used $ 28,000 Lubricant for oiling machinery Cocoa, sugar, and other raw materials Packaging materials $280,000 $220,000 Randall's direct materials amounted to: Multiple Choice $280,000 $511,000 $500,000 $28,000