Calculate the conversion costs for Facey Company

Depreciation on sales office	$10,000
Depreciation on factory equipment	$15,000
Factory supervisor salary	$60,500
Sales commissions	$25,000
Lubricants used in factory equipment	$4,500
Insurance costs for factory	$11,000
Wages paid to maintenance workers	$105,000
Fabric used to upholster furniture	$30,000
Freight-in (on raw materials)	$3,000
Costs of delivery to customers	$8,000
Wages paid to assembly-line workers	$155,500
Lumber used to build product	$82,000
Utilities in factory	$44,500
Utilities in sales office	$26,000