The 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 $80,800 Wages paid to assembly - line workers $100,400 Lumber used to build product $15,000 Sales commissions $7,800 Insurance cost for factory $21,200 Freight in (on raw materials) $3,600 Utilities in factory $12,000 Factory supervisor salary $60,900 Depreciation on factory equipment $18,800 Utilities in sales office $26,800 Costs of delivery to customers $8,800 Depreciation on sales office $1,800 Lubricants used in factory equipment $300 Direct material costs for Rustic living furniture company totaled 1. $99,400 2. $15,000 3. $95,800 4. $80,800