Alwin Ltd is a manufacturer with the following information available at year-end:

Direct material used	$ 410,000
Salary of the CEO	80,000
Direct labour	180,000
Indirect labour	30,000
Administrative cost	150,000
Depreciation of factory equipment	15,000
Factory rent	25,000

The total of the conversion costs listed above for the year is:

Select one:

a. $250,000

b. $590,000

c. $400,000

d. $210,000