Custom Creations 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 $ 9,100 16,100 Factory supervisor salary 50,900 Sales commissions 23,500 Lubricants used in factory equipment 3,700 Insurance costs for factory 21,500 Wages paid to maintenance workers 115,800 Fabric used to upholster furniture 10,700 Freight-in (on raw materials) 3,300 Costs of delivery to customers 9,400 Wages paid to assembly - line workers 115,100 Lumber used to build product 82,800 Utilities in factory 54,400 Utilities in sales office 26,800 Conversion costs for Custom Creations Furniture Company totaled A. $377,500. B. $198,800. C. $211,900. OD. $467,300.