Rustic Living Furniture Company manufactures furniture at its central Kentucky factory. Some of its costs from the past year include: wages paid to maintenance workers $60,200 $80,500 Fabric used to upholster furniture $100,700 Wages paid to assembly ne workers Lumber used to build product $15,500 Sales commissions $7,400 Insurance costs for factory $21,200 $3,800 Freight in (on raw materials) $12,100 Utilities in factory $60,900 Factory supervisor salary $18,500 Depreciation on factory equipment $26,500 Utilities in sales office