Randall Company Manufactures Chocolate Bars Randall's Direct Labor Costs Amounted To:
A) $400,000

Multiple Choice

Randall Company manufactures chocolate bars.The following were among Randall's manufacturing costs during the current year: $\begin{array}{lrr}\text { Wages }\\ \text { Machine operators } &\$300,000\\ \text { Selline and administrative personnel } &\$75,000\\\text { Materials used }\\ \text { Lubricant for oiling machinery } &\$25,000\\ \text { Cocoa, sugar, and other raw materials } &\$225,000\\ \text {Packaging materials } &\$190,000\\\end{array}$

Randall's direct labor costs amounted to:

A) $400,000.
B) $300,000.
C) $175,000.
D) $375,000.