Depreciation on factory equipment $18,200 Utilities in sales office $26,600 Costs of delivery to customers $8,700 Depreciation on sales office $1,700 Lubricants used in factory equipment $500 Conversion costs for Ultra Trail Running Company totaled Ultra Trail Running Company manufactures trail running shoes at its Wyoming factory. Some of its costs from the past year include: Wages paid to maintenance workers $60,000 Fabric used to make the shoe $80,000 Wages paid to assembly - line workers $100,800 Carbon rubber used to construct the sole of the $15,200 shoe Sales commissions $7,700 Insurance costs for factory $21,000 Freight - in (on raw materials) $3,900 Utilities in factory $12,300 Factory supervisor salary $60,500 Depreciation on factory equipment $18,200 O A. $199,900 O B. $368,000 O C. $176,000 D. $273,300