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 $60,100 Fabric used to upholster furniture $80,300 Wages paid to assembly-line workers $100,600 Lumber used to build product $15,500 Sales commissions $7100 Insurance costs for factory $21,900 Freight-in (on raw materials) $3700 Utilities in factory $12,800 Factory supervisor salary $60,700 Depreciation on factory equipment $18,500 Utilities in sales office $26,900 Costs of delivery to customers $83001 Depreciation on sales office $1900 Lubricants used in factory equipment $400 Manufacturing overhead costs for Rustic Living Furniture Company totaled $81,100. $174,400 $222,300 $152,100