Ultra Trail Running Company manufactures trail running shoes at its Wyoming factory. Some of its costs from the past year​ include:
Wages paid to maintenance workers​ $ ​ 60,000
Fabric used to make the shoe ​80,600
Wages paid to
assembly−line
workers 100,000
Carbon rubber used to construct the sole of the shoe ​15,400
Sales commissions ​7,300
Insurance costs for factory ​21,500
Freight−in
​(on raw​ materials) ​3,300
Utilities in factory ​12,800
Factory supervisor salary ​60,200
Depreciation on factory equipment ​18,200
Utilities in sales office ​26,900
Costs of delivery to customers ​8,800
Depreciation on sales office ​1,900
Lubricants used in factory equipment 300
Direct labor costs for Ultra Trail Running Company totaled?