Happy Feet Running Company manufactures running shoes and has the following costs during the past month: Rubber used to make the product $36,000 Gel used to make the product 20,000 Fabric used to make the product 34,000 Lubricants used in the factory equipment 2,100 Glue used to make the product 850 Wages paid to maintenance workers in the factory 4,500 Wages paid to assembly line workers 10,000 Wages paid to factory supervisor 9,500 Wages paid to CFO 25,000 Depreciation on factory equipment 26,250 Depreciation on the accounting department's computers 3,000 Depreciation on the sales force vehicles 6,000 Utilities for factory 4,300 Cost of shipping to customers 3,000 Property tax on factory equipment 1,000 Property insurance for the factory 1,800 Cardboard material to box each pair of shoes 6,250 Commissions paid to sales force 7,200 Office supplies for accounting department 250 Janitorial supplies for the factory 685 What are conversion costs for Happy Feet Running Company for the month? O A. $64,235 O B. $97,550 . $85,985 . $60,985