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

$60,700

Fabric used to upholster furniture

$80,700

Wages paid to assemblyline workers

$100,200

Lumber used to build product

$15,500

Sales commissions

$7,600

Insurance costs for factory

$21,100

Freightin (on raw materials)

$3,800

Utilities in factory

$12,200

Factory supervisor salary

$60,400

Depreciation on factory equipment

$18,400

Utilities in sales office

$26,100

Costs of delivery to customers

$8,800

Depreciation on sales office

$1,700

Lubricants used in factory equipment

$900

Direct labor costs for Rustic Living Furniture Company totaled

A.

$100,200.

B.

$60,400.

C.

$228,900.

D.

$221,300.