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 $60,600 Fabric used to upholster furniture $80,900 Wages paid to assembly-line workers $100,900 Lumber used to build product $15,800 Sales commissions $7600 Insurance costs for factory $21,700 Freight-in (on raw materials) $3300 Utilities in factory $12,500 Factory supervisor salary $60,100 Depreciation on factory equipment $18,800 Utilities in sales office $26,000 Costs of delivery to customers $8900 Depreciation on sales office $1400 Lubricants used in factory equipment $700 Prime costs for Rustic Living Furniture Company totaled $243,100 $197,600 $96,700 $200,900