3. winner's sporting equipment manufactures sporting goods. selected costs from the past year include: plastics used to make products $ 151,000 heating and lighting costs for factory $ 65,000 factory janitor wages $ 67,000 costs of shipping to customers $ 11,000 lubricants used in factory equipment $ 2,000 lighting costs for sales office $ 20,000 depreciation on factory equipment $ 23,000 office supplies for sales office $ 6,000 insurance costs for factory $ 13,000 maintenance worker wages $ 99,000 freight-in (on plastics) $ 7,500 aluminum used to make products $ 175,000 assembly-line worker wages $ 142,000 salaries of salespeople $ 74,000 manufacturing costs for winner's sporting equipment totaled a) $724,000. b) $744,500. c) $612,000. d) $806,500.