Abigail's Antiques had the following costs in 2020: Office Depreciation (Straight Line) $ 10,000 Quality Control Wages $ 50,000 Rent of the Factory $ 75,000 Direct Materials Used $ 250,000 Administrative Salaries $ 180,000 Office Utilities $ 21,000 Factory Depreciation (straight line) $ 15,000 Maintenance Department Wages $ 35,000 Factory Supervisory Salaries $ 70,000 Direct Labor Wages $ 400,000 Sales Salaries $ 120,000 Factory Utilities $ 25,000 Abigail's conversion costs are