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 Factory supervisor salary Sales commissions 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 $ 9,200 16,200 50,700 23,500 3,900 21,900 115,700 10,700 3,800 9,300 115,300 Lumber used to build product Utilities in factory Utilities in sales office 82,500 54,900 26,000 Conversion costs for Custom Creations Furniture Company totaled O A. $467,900. O B. $198,800. O C. $378,600. D. $212,300