Wooden Shed Company manufactures custom wooden sheds. Some of its costs from the past year include: Wages paid to maintenance workers $60,600 Lumber used to build the product $80,400 Wages paid to assembly - line workers $100,800 Shingles used for the roof $15,700 Sales commissions $7,400 Insurance costs for factory $21,700 Freight-in (on raw materials) $3,500 Utilities in factory $12,000 Factory supervisor salary $60,700 Depreciation on factory equipment $18,000 Utilities in sales office $26,400 O A. $279.700 OB. $348,700 OC. $373,900 OD. $371,600 Shingles used for the roof 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 $15,700 $7,400 $21,700 $3,500 $12,000 $60,700 $18,000 $26,400 $8,300 $1,800 $500 Product costs for Wooden Shed Company totaled O A. $279,700 OB. $348,700 O C. $373,900 OD. $371,600