Cainas Cookies has some of the following costs for $201$

Depreciation on the sales office: $$12,200$

Kitchen supervisor salary $$24,000$

Wages paid to janitorial staff $$12,000$

Costs of shipping to customers $$3,300$

Wages paid to bakers $$30,000$

Rent for the kitchen space $$6,000$

Advertising expenses: $$1,500$

Conversion costs for $2015$ are:

A$.$ $$72,000$

B$.$ $$89,000$

C$.$ $$42,000$

D$.$ $$75,300$