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 $60,100 Fabric used to make the shoe $80,500 Wages paid to assembly-line workers $100,500 Carbon rubber used to construct the sole of the $15,000 shoe Sales commissions $7,400 Insurance costs for factory $21,200 Freight-in (on raw materials) $3,500 Utilities in factory $12,700 Factory supervisor salary $60,600 Depreciation on factory equipment $18,100 Utilities in sales office Costs of delivery to customers Depreciation on sales office $26,800 $8,700 $1,200 Lubricants used in factory equipment Direct material costs for Ultra Trail Running Company totaled A. $15,000. $400 B. $99,000. C. $95,500. D. $80,500