Assume the following information: Direct materials $ 70, 006 Direct labor $ 41.000 Variable manufacturing overhead $ 10 .000 Fixed manufacturing overhead 25. 000 Total manufacturing overhead $ 35 .090 Variable selling expense $ 15, 090 Fixed selling expense 20. 000 Total selling expense $ 35 . 090 Variable administrative expense $ 84300 Fixed administrative expense 12, 090 Total administrative expense $ 20,000 What is the total conversion cost