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 Fabric used to upholster furniture Wages paid to assembly- line workers Lumber used to build product $60,800 $80,000 $100,700 $15,400 $7,400 Sales commissions $21,900 $3,900 Insurance costs for factory Freight-in (on raw materials) Utilities in factory Factory supervisor salary Depreciation on factory equipment $12,500 $60,400 $18,500 OA. $221,900 O B. $100,700 C. $229,300. D. $60,400. $7,400 Sales commissions $21,900 Insurance costs for factory $3,900 Freight-in (on raw materials) $12,500 Utilities in factory $60,400 Factory supervisor salary Depreciation on factory equipment $18,500 $26,900 Utilities in sales office $8,200 Costs of delivery to customers Depreciation on sales office Lubricants used in factory equipment $1,400 $200 Direct labor costs for Rustic Living Furniture Company totaled O A. $221,900. O B. $100,700 O C. $229,300. O D. $60,400