Ultra Trail Running Company manufactures trail running shoes at its Wyoming factory. Some of its costs from the past year include: Wages paid to maintenance workers Fabric used to make the shoe $60,000 $80,800 Wages paid to assembly - line workers $100,500 Carbon rubber used to construct the sole of the $15,100 shoe Sales commissions $7,000 Insurance costs for factory $21,200 Freight-in (on raw materials) $3,800 Utilities in factory $12,600 Factory supervisor salary $60,600 Depreciation on factory equipment $18,500 Utilities in sales office $26,100 Costs of delivery to customers $8,100 Depreciation on sales office $1,400 $800 Lubricants used in factory equipment Direct material costs for Ultra Trail Running Company totaled? A. $95,900. OB. $15,100. OC. $80,800. D. $99,700.