Browning Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include:

Browning Furniture Company manufactures furniture at its Akron, Ohio, factor'/ Some of its costs from the past year include. Depreciation on sales office Depreciation on factory equipment Factory supervisor salary Sales commissions Lubricants used in factory equipment Insurance costs for factory Wages paid to maintenance workers Fabric used to upholster furniture Freight in (on raw materials) Costs of delivery to customers Wages paid to assembly line workers Lumber used to build product Utilities in factory Utilities in sales offce s 9,500 16,400 50,000 23,900 3,300 21,500 115,400 10,000 3,700 9,800 1 15, 100 82,300 54, 500 26 ,300 Conversion costs for Browning Furniture Company totaled