Randall Company manufactures chocolate bars. The following were among Randall's 2013 manufacturing costs: Wages: Machine operators $300,000; Selling and administrative personnel $75,000; Materials used: lubricant for oiling machinery $25,000, Cocoa, sugar and other raw materials $225,000, packaging materials $190,000.

Randall's 2013 direct labor costs amounted to: A. $400,000 B. $300,000 C. $175,000 D. $375,000