Rustic Living Furniture Company manufactures furniture at its central Kentucky factory. Some of its costs from the past year?include:

Wages paid to factory 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 ofce Costs of delivery to customers Depreciation on sales ofce Lubricants used in factory equipment @ A. $241,800. C) B. $200,600. C) 0. $196,800. C) D. $96,200. $60,100 $80,600 $100,600 $15,600 $7,500 $21,600 $3,800 $12,200 $60,700 $18,200 $26,400 $8,300 $1,600 $500