its the same question just more info in second pic

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 16,400 50,100 23,800 3,700 21,600 115,100 10,400 3,900 9,400 A. $92,500. B. $10,400. C. $96,400. D. $82,100. 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 Wages paid to assembly - line workers Lumber used to build product Utilities in factory Utilities in sales office 3,700 21,600 115,100 10,400 3,900 9,400 115,200 82,100 54,900 26,000 Direct material costs for Country Furniture Company totaled