Comfy Furniture Company Manufactures Furniture at Its Akron,Ohio,factory -Direct Material Costs for Comfy Furniture Company Totaled:
A)$ 81,500

Multiple Choice

Comfy Furniture Company manufactures furniture at its Akron,Ohio,factory.Some of its costs from the past year include: $\begin{array}{|l|cc|}\hline \text { Depreciation on sales office } & \$ 11,000 \\\hline \text { Depreciation on factory equipment } & \$ 16,000 \\\hline \text { Factory supervisor salary } & \$ 52,500 \\\hline \text { Sales commissions } & \$ 23,000 \\\hline \text { Lubricants used in factory equipment } & \$ 3,000 \\\hline \text { Insurance costs for factory } & \$ 21,000 \\\hline \text { Wages paid to maintenance workers } & \$ 115,000 \\\hline \text { Fabric used to upholster furniture } & \$ 7,000 \\\hline \text { Freight-in (on raw materials) } & \$ 2,500 \\\hline \text { Costs of delivery to customers } & \$ 9,000 \\\hline \text { Wages paid to assembly-line workers } & \$ 132,500 \\\hline \text { Lumber used to build product } & \$ 72,000 \\\hline \text { Utilities in factory } & \$ 44,500 \\\hline \text { Utilities in sales office } &\$ 26,500 \\\hline\end{array}$
-Direct material costs for Comfy Furniture Company totaled:

A) $ 81,500.
B) $ 79,000.
C) $ 7,000.
D) $ 72,000.