Assume the following information

Assume the following information: Direct materials Direct labor Variable manufacturing overhead 15,000 Fixed manufacturing overhead 25,000 Total manufacturing overhead Variable selling expense 15,000 Fixed selling expense 20,000 Total selling expense Variable administrative expense $ 8,000 Fixed administrative expense 12,000 Total administrative expense What is the total conversion cost? $ 70,000 $ 46,000 $ 40,000 $ 35,000 $ 20,000