25.

Frank's Fine Furniture manufactures furniture in Akron, Ohio. Some of the costs from the past year include: $9,000 Depreciation on the sales office Depreciation on the factory equipment Factory supervisor salary $16,000 $50,500 Sales commissions $23,000 Lubricants used in factory equipment $3,000 $21,000 Insurance costs for factory Wages paid to factory maintenance workers Fabric used to upholster furniture $115,000 $10,000 Wages paid to assembly line workers $155,500 Utilities in the factory $54,500 Conversion costs for the Furniture Company are: $504,500 $250,500 $352,500 $415,500