Royce Company manufactures chocolate bars. The following were among Royce's 2013 manufacturing costs: Wages Machine operators $ 250,000 Selling and administrative personnel $ 70,000 Materials used Lubricant for oiling machinery $ 20,000 Cocoa, sugar and other raw materials $ 200,000 Packaging materials $ 140,000 Royce's 2013 direct labor costs amounted to: