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Business · Accounting
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Country Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include:

Depreciation on sales office

$

9 comma 6009,600

Depreciation on factory equipment

16 comma 70016,700

Factory supervisor salary

50 comma 40050,400

Sales commissions

23 comma 40023,400

Lubricants used in factory equipment

3 comma 9003,900

Insurance costs for factory

21 comma 50021,500

Wages paid to maintenance workers

115 comma 600115,600

Fabric used to upholster furniture

10 comma 40010,400

Freightminus−in

(on raw materials)

3 comma 2003,200

Costs of delivery to customers

9 comma 5009,500

Wages paid to

assemblyminus−line

workers

115 comma 300115,300

Lumber used to build product

82 comma 60082,600

Utilities in factory

54 comma 70054,700

Utilities in sales office

26 comma 90026,900

Product costs for Country Furniture Company totaled

A.

$474 comma 300474,300.

B.

$490 comma 500490,500.

C.

$449 comma 600449,600.

D.

$374 comma 900374,900.

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