Assume the following information: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total manufacturing overhead Variable selling expense $ 70,000 $ 44,000 $ 13,000 25,000 $ 38,000 $ 15,000 20,000 Fixed selling expense Total selling expense Variable administrative expense Fixed administrative expense $ 8,000 12,000 $ 35,000 Total administrative expense What is the total conversion cost? Multiple Choice $114,000 $82,000 $104,000 $57,000 $ 20,000