Country Furniture Company manufactures sofas and chairs. Some of its costs from the past year include: Depreciation on sales office $10,000 Depreciation on factory equipment $15,000 Factory supervisor salary $60,500 Sales commissions $25,000 Lubricants used in factory equipment $4,500 Insurance costs for factory $21,000 Wages paid to maintenance workers $105,000 Fabric used to upholster furniture $30,000 Wages paid to assembly-line workers $155,500 Lumber used to build product $82,000 Utilities in factory $44,500 Utilities in sales office What is total Conversion Cost? $26,000 1) $504,500 2) $362,500 3) $406,000 6 Sales commissions $25,000 Lubricants used in factory equipment $4,500 Insurance costs for factory $21,000 Wages paid to maintenance workers $105,000 Fabric used to upholster furniture $30,000 Wages paid to assembly-line workers $155,500 Lumber used to build product $82,000 Utilities in factory $44,500 $26,000 Utilities in sales office What is total Conversion Cost? 1) $504,500 2) $362,500 3) $406,000 4) $250,500 6