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

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

Conversion costs for Country Furniture Company totaled

A. $376,600.

B. $212,200.

C. $197,200.

D. $466,500.