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

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

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