Randall Company Manufactures Chocolate Bars $\quad \$ 300,000$ Selling and Administrative Personnel

Randall Company manufactures chocolate bars. The following were among Randall's 2013 manufacturing costs: Wages
Machine operators $\quad \$ 300,000$
Selling and administrative personnel $\quad \$ 75,000$

Materials used
Lubricant for oiling machinery $\quad \$ 25,000$
Cocoa, sugar, and other raw materials $\quad \$ 225.000$
Packaging materials $\quad \quad \quad \$ 190,000$ Randall's 2013 direct labor costs amounted to:

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