Country furniture company manufactures furniture at its akron, ohio, factory. some of its costs from the past year include: depreciation on sales office $ 9700 depreciation on factory equipment 16,600 factory supervisor salary 50,200 sales commissions 23,600 lubricants used in factory equipment 3000 insurance costs for factory 21,400 wages paid to maintenance workers 115,400 fabric used to upholster furniture 10,800 freight-in (on raw materials) 3600 costs of delivery to customers 9000 wages paid to assembly-line workers 115,600 lumber used to build product 82,200 utilities in factory 54,800 utilities in sales office 26,100direct material costs for country furniture company totaled