Barron's Corp

Barron's Corp. manufactures custom made wire baskets used to hold computer components in computer manufacturing operations. Wages:
Machine operators $400,000
Maintenance workers 45,000
Factory supervisors 90,000
Materials used:
Metal wire $600,000
Lubricant for oiling machines 5,000
Clear plastic coating 420,000
Barron's direct labour cost amounted to:

A) $400,000
B) $445,000
C) $135,000
D) $535,000