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Royce Company manufactures chocolate bars. The following were among Royce's 2013 manufacturing costs: Wages Machine operators $ 290,000 Selling and administrative personnel $ 74,000 Materials

Royce Company manufactures chocolate bars. The following were among Royce's 2013 manufacturing costs: Wages Machine operators $ 290,000 Selling and administrative personnel $ 74,000 Materials used Lubricant for oiling machinery $ 24,000 Cocoa, sugar and other raw materials $ 240,000 Packaging materials $ 180,000 Royce's 2013 direct materials amounted to:

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