Sales commissions Lubricants used in factory equipment Insurance costs for factory Wages paid to maintenance workers Fabric used to upholster furniture Freight - in (on raw materials) Costs of delivery to customers Wages paid to assembly - line workers Lumber used to build product Utilities in factory Utilities in sales office 23,200 3.100 21,300 115,700 10.500 3,600 9,000 115,800 82,700 54.500 26,600 Product costs for Custom Creations Furniture Company totaled O A. $489,500. O B. $372.000 O C. $473,400. OD. $448,500 Custom Creations Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include: Depreciation on sales office Depreciation on factory equipment Factory supervisor salary Sales commissions Lubricants used in factory equipment Insurance costs for factory Wages paid to maintenance workers Fabric used to upholster furniture Freight-in (on raw materials) Costs of delivery to customers Wages paid to assembly - line workers $ 9.000 16.100 50.100 23,200 3.100 21,300 115,700 10.500 3.600 9.000 115,800 O A. $489.500 O B. $372.000 OC. $473.400 OD. $448,500