Country Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include: Depreciation on sales office $ 9,800 Depreciation on factory equipment 16,000 Factory supervisor salary 50,300 Sales commissions 23,700 Lubricants used in factory equipment 3400 Insurance costs for factory 21,000 Wages paid to maintenance workers 115.700 Fabric used to upholster furniture 10,200 Freight-in (on raw materials) 3,600 Costs of delivery to customers 9,400 Wages paid to assembly-line workers 115,400 82,100 Lumber used to build product Utilities in factory 54,900 26,400 Utilities in sales office Conversion costs for Country Furniture totaled $197,500 O $211,300 $376,700 $465.600