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 $60,8001 Fabric used to upholster furniture $80,500 Wages paid to assembly-line workers $100,200 Lumber used to build product $15,100 Sales commissions $73001 Insurance costs for factory $21,500 Freight-in (on raw materials) $3400 Utilities in factory $12,000 Factory supervisor salary $60,100 Depreciation on factory equipment $18,200 Utilities in sales office $26,500 Costs of delivery to customers $8100 Depreciation on sales office $1000 Lubricants used in factory equipment $9001 Direct material costs for Rustic Living Furniture Company totaled O$99,000 $80,500 $95,600 O $15,100