Turkey Company manufactures furniture at its Bloomington, Indiana, factory. Some of its costs from the past year include: Depreciation on sales office $ 9,700 Depreciation on factory equipment 16,000 Factory supervisor salary 50,600 Sales commissions 23,400 Lubricants used in factory equipment 3,600 Insurance costs for factory 21,500 Wages paid to maintenance workers 115,100 Fabric used to upholster furniture 10.100 Freight - in (on raw materials) 3,700 Costs of delivery to customers 9,300 Wages paid to assembly - line workers 115,600 Lumber used to build product 82.900 1 Militiae in factory 5A 70 O A. $82,900 O B. $96.700 OC. $93,000 OD. $10.100