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Royce Company manufactures chocolate bars. The following were among Royce's 2013 manufacturing costs: Wages Machine operators $ 380,000 Selling and administrative personnel $ 83,000 Materials

Royce Company manufactures chocolate bars. The following were among Royce's 2013 manufacturing costs: Wages Machine operators $ 380,000 Selling and administrative personnel $ 83,000 Materials used Lubricant for oiling machinery $ 33,000 Cocoa, sugar and other raw materials $ 330,000 Packaging materials $ 270,000 Royce's 2013 direct labor costs amounted to:

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