Country Furniture Company manufactures furniture at its Akron, Ohio, factory. Some of its costs from the past year include: $ 9,200 Depreciation on sales office 16,100 Depreciation on factory equipment 50,900 Factory supervisor salary 23,800 Sales commissions 3,500 Lubricants used in factory equipment 21,400 Insurance costs for factory 115,200 Wages paid to maintenance workers 10,200 Fabric used to upholster furniture 3,200 Freight-in (on raw materials) 9,900 Costs of delivery to customers O A. $197,300 OB. $210,900 O c. $376,400 OD. $465,300 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 3,500 21,400 115,200 10,200 3,200 9,900 115,300 82,200 54,000 26,900 Conversion costs for Country Furniture Company totaled O A. $197,300 O B. $210,900 c. $376,400. OD. $465,300