Randall Company manufactures chocolate bars. The following were among Randall's manufacturing costs during the current year: Wages: Machine operators $ 350,000 Selling and administrative personnel $ 80,000 Materials used: Lubricant for oiling machinery $ 30,000 Cocoa, sugar, and other raw materials $ 300,000 Packaging materials $ 240,000 Randall's direct labor costs amounted to:

$350,000

$430,000

$185,000

$460,000