Below are various monthly costs in a furniture export company. Particulars Cost (RM) Direct materials 145,000 Factory supervisor's salary 2,700 Finished goods warehouse rental 8,000 Factory electricity 19,250 Machinery depreciation 25,000 Production workers' salaries 35,000 Purchasing clerk salary 2,300 Factory cleaning expenses 4,000 Export quality inspection fee 3,300 Calculate the conversion cost O A. RM93,950 O B. RM99,550 O C. RM85,950 O D. RM238,950