Country Fumiture Company manufactures fumiture at its Akron, Ohio, factory. Some of its costs from the past year include: Depreciation on sales office $ 9,400 Depreciation on factory equipment 16,100 Factory supervisor salary 50,700 Sales commissions 23,900 Lubricants used in factory equipment 3,600 Insurance costs for factory 21,600 Wages paid to maintenance workers 115,500 Fabric used to upholster furniture 10,300 Freight-in (on raw materials) 3,400 Costs of delivery to customers 9,500 Du Wages paid to assembly - line workers Lumber used to build product Utilities in factory Utilities in sales office Conversion costs for Country Furniture Company totaled 115,700 82,100 54,100 26,600 O A. $211,500. O B. $377,300. C. $466,100. OD. $197 200