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

Depreciation on sales office	$ 9,300
Depreciation on factory equipment	16,500
Factory supervisor salary	50,100
Sales commissions	23,800
Lubricants used in factory equipment	3,200
Insurance costs for factory	21,800
Wages paid to maintenance workers	115,200
Fabric used to upholster furniture	10,500
Freightin (on raw materials)	3,600
Costs of delivery to customers	9,000
Wages paid to assemblyline workers	115,400
Lumber used to build product	82,700
Utilities in factory	54,100
Utilities in sales office	26,200

Conversion costs for Country Furniture Company totaled

A.

$466,300.

B.

$197,400.

C.

$376,300.

D.

$212,200.