17) Bubbles Inc. produces gummy bears. The company purchases raw materials, stores them in warehouse, and then runs them through two processes: production and packaging. During September, the production process incurred the following costs in processing 20,000 gummy bears Wages of workers operating production equipment$56,500 Manufacturing overhead allocated to the production department Direct materials 8,500 135,000 Use the FIFO method to compute the September conversion costs in the Production Department. A) $8,500 B) $200,000 C) $56,500 D) $65,000