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 $60,500 Fabric used to upholster furniture $80,600 Wages paid to assembly-line workers $100,200 Lumber used to build product $15,400 Sales commissions $7700 Insurance costs for factory $21,600 Freight-in (on raw materials) $33001 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 $400 Direct labor costs for Rustic Living Furniture Company totaled O $229,200 $100,200. O $221,500 $60,800