Depreciation on sales office $ 9,000
Depreciation on factory equipment 16,000
Factory supervisor salary 50,500
Sales commissions 23,000
Lubricants used in factory equipment 3,000
Insurance costs for factory 21,000
Wages paid to maintenance workers 115,000
Fabric used to upholster furniture 10,000
Freight-in (on raw materials) 3,000
Costs of delivery to customers 9,000
Wages paid to assembly-line workers 155,500
Lumber used to build product 82,000
Utilities in factory 54,500
Utilities in sales office 26,500

• What is the total conversion costs for Country Furniture Company.