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 Lubricant for oiling machinery Cocoa, sugar, and other raw materials Packaging materials $ 28,000 $ 280,000 $220,000 Randall's direct labor costs amounted to: Multiple Choice $511,000 os-22000 $433,000 $181,000