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 $ 9,700 16,500 Factory supervisor salary 50,500 Sales commissions 23,100 Lubricants used in factory equipment 3,600 Insurance costs for factory 21,100 Wages paid to maintenance workers 115,200 Fabric used to upholster furniture 10,300 Freight-in (on raw materials) 3,200 Costs of delivery to customers 9,200 Wages paid to assembly-line workers 115,500 Lumber used to build product 82,500 Utilities in factory 54,400 Utilities in sales office 26,000 Conversion costs for Custom Creations Furniture Company totaled A. $466,000. OB. $376,800. OC. $211,500. OD. $197,700. C