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 $60,800 Fabric used to make the shoe $80,600 Wages paid to assembly - line workers $100,700 Carbon rubber used to construct the sole of the $15,400 shoe Sales commissions $7,400 Insurance costs for factory $21,800 Freight - in (on raw materials) $3,100 Utilities in factory $12,900 Factory supervisor salary $60,500 Depreciation on factory equipment $18,300 Utilities in sales office $26,700 Costs of delivery to customers $8,900 Depreciation on sales office $1,400 Lubricants used in factory equipment $700 Direct labor costs for Ultra Trail Running Company totaled A. $100,700. B. $222,000. C. $60,500. D. $229,400. Happy Feet Running Company manufactures running shoes and has the following costs during the past month: Rubber used to make the product Gel used to make the product Fabric used to make the product Lubricants used in the factory equipment Glue used to make the product Wages paid to maintenance workers in the factory Wages paid to assembly line workers Wages paid to factory supervisor Wages paid to CFO Depreciation on factory equipment $43,000 18,000 29,000 2,100 850 6,500 10,000 8,500 25,000 25,250 Depreciation on factory equipment 25,250 Depreciation on the accounting department's computers 3,000 Depreciation on the sales force vehicles 5,900 Utilities for factory 3,700 Cost of shipping to customers 11,000 Property tax on factory equipment 1,000 Property insurance for the factory 1,500 Cardboard material to box each pair of shoes 6,250 Commissions paid to sales force 7,000 Office supplies for accounting department 250 Janitorial supplies for the factory 645 What is the total for direct labor cost for Happy Feet Running Company for the month? A. $15,900 B. $10,000 C. $43,500 D. $55,900