Given the following costs: (Inv balances as of December 2019 2018 31) Raw materials 25 .21 inventory Work-in-process (WIP) inventory 40 45 Finished goods 35 30 inventory 320 66 Revenue Direct Materials Cost Factory utilities Accrued Factory rent IT Direct labor cost Bad debt expense Factory expansion cost VP Manufacturing Indirect materials Other factory costs 25 10 42 75 3 40 20 5 50 What is the conversion cost