Wages paid to assembly - line workers Lumber used to build product Utilities in factory Utilities in sales office 115,000 82,700 54,300 26,500 Direct labor costs for Country Furniture Company totaled Country Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include: Depreciation on sales office Depreciation on factory equipment Factory supervisor salary Sales commissions Lubricants used in factory equipment Insurance costs for factory Wages paid to maintenance workers Fabric used to upholster furniture Freight - in (on raw materials) Costs of delivery to customers $ 9,000 16,100 50,600 23,200 3,000 21,700 115,200 10,500 3,500 9,900 A. $280,800. B. $304,000. C. $115,200. D. $115,000