Assume the following information: Direct materials Direct labor Variable manufacturing overhead Fixed manufacturing overhead Total manufacturing overhead Variable selling expense $ 70,000 $ 42,000 $ 11,000 25,000 Fixed selling expense Total selling expense Variable administrative expense Fixed administrative expense $ 15,000 20,000 $ 8,000 12,000 $ 36,000 $ 35,000 Total administrative expense What is the total conversion cost? $ 20,000