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 Fabric used to upholster furniture Wages paid to assembly-line workers Lumber used to build product Sales commissions Insurance costs for factory Freight-in (on raw materials) Utilities in factory Factory supervisor salary Depreciation on factory equipment Utilities in sales office Costs of delivery to customers Depreciation on sales office $60,600 $80,900 $100,900 $15,800 $7600 $21,700 $3300 $12,500 $60,100 $18,800 $26,000 $8900 $1400 Lubricants used in factory equipment Prime costs for Rustic Living Furniture Company totaled $197,600. $96,700. $700 $200,900. $243,100.