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Direct material used$250 000Selling costs$10 000Indirect labour$7 000Administrative costs$20 000Depreciation on factory equipment$60 000Direct labour$40 000Overtime premiums paid$20 000Indirect materials$45 000 The total conversion cost

Direct material used$250 000Selling costs$10 000Indirect labour$7 000Administrative costs$20 000Depreciation on factory equipment$60 000Direct labour$40 000Overtime premiums paid$20 000Indirect materials$45 000

The total conversion cost is:

$172 000.

$40 000.

$290 000.

None of the above

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