Country Furniture Company manufactures furniture at its Akron, Ohio, factory. 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 $ 9,800 16,300 50,600 23,900 3,300 21,100 115,600 10,800 3,100 9,600 O A. $198,800 O B. $211,800. O C. $466,900. OD. $376,600 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 office Conversion costs for Country Furniture Company totaled 3,300 21,100 115,600 10,800 3.100 9,600 115,100 82,800 54,600 26,300 O A. $198,800 OB. $211,800 O C. $466,900 OD. $376,600