Given some of the transactions for this manufacturing company: Direct labor Sales commission $140 30 Depreciation, office equipment 35 Lease cost, plant equipment. Indirect materials Insurance, office Admin office salaries Indirect labor Plant utilities Direct materials Miscellaneous overheads 120 70 50 90 80 10 120 10 Wages, office receptionist 5 Insurance for Finished Goods whse. 15 What is total overhead costs? What is total S&A costs? What is total conversion costs? Cost classification: