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 $60,500 $80,600 $100,200 $15,400 $7700 $21,600 Freight-in (on raw materials) $3300 Utilities in factory $12,300 Factory supervisor salary $60,800 Depreciation on factory equipment $18,600 Utilities in sales office $26,100 Costs of delivery to customers $8900 Depreciation on sales office $1800 Lubricants used in factory equipment Direct labor costs for Rustic Living Furniture Company totaled $400 $100,200. $60,800. $221,500. $229,200.