Ultra Trail Running Company manufactures trail running shoes at its Wyoming factory Some of the costs from the pear include Wages paid to maintenance workers Fabric used to make the shoe Wages paid to assembly-line workers Carbon rubber used to construct the sole of the shoe Sales commissions Insurance costs for factory Freight-in (on raw materials) Utilities in factory Factory supervisor salary Depreciation on factory equipment Utilities in sales office Costs of delivery to customers Depreciation on sales office Lubricants used in factory equipment Direct labor costs for Ultra Trail Running Company totaled $100,000. B. $227,500. C. $60,200. D. $220,200. $00,000 80 800 100,000 15,400 1300 21,500 3,300 12,800 60.200 18,200 26.900 8.800 1,900 300