Wages paid to maintenance workers Fabric used to upholster furniture Wages paid to assembly-line workers Lumber used to build 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 $60,200 $80,700 $100,000 $15,500 $7,600 $21,100 $3,800 $12,600 $60,700 $18,300 $26,300 $8,700 $1,700 $900 Direct material costs for Rustic Living Furniture Company totaled A. $100,000. B. $80,700. O C. $96,200. D. $15,500