Randall Company Manufactures Chocolate Bars Randall's Direct Labor Costs Amounted To:
A) $400,000
B) $300,000

Randall Company manufactures chocolate bars.The following were among Randall's manufacturing costs during the current year: $\begin{array}{c}\begin{array}{lll}\underline{\text { Wages}} \\\text { Machine operators}\\\text { Selling and administrative personnel}\\ \end{array}\begin{array}{lll}\\\$300,000\\\$75,000\end{array}\end{array}$

$\begin{array}{c}\begin{array}{lll}\underline{\text { Materials used}}\\ \text { Lubricant for oiling machinery}\\\text { Cocoa, sugar, and other raw materials}\\\text { Packaging materials}\\ \end{array}\begin{array}{lll}\\\$25,000\\\$225,000\\\$190,000\end{array}\end{array}$


Randall's direct labor costs amounted to:

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