UULS services (en_us) Nequest Request Rustic Living Furniture Company manufactures furniture at its central Kentucky factory. Some of its costs from the past year include: 5 60 73 Wages paid to maintenance workers Fabrk used to upholster furniture Wages paid to assembly-line workers Lumber wed to buid product 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 $60,000 $8,000 $100,000 $15,000 $7,500 $21,000 $3,000 $12,000 $60,000 $18,000 $26,500 $8,000 $1,000 $500 82 Finis Time Direct labor costs for Rustic Living Furniture Company totaled Select one: a. $227,500 O b. $220,000 O $100,000 d. $60,000