In the manufacture of $10,000$ units of a product, direct materials cost incurred was $$143,700,$ direct labor cost incurred was $$85,000,$ and applied factory overhead was $$43,500.$ What is teh total conversion cost.

A$.$ $$187,200$

B$.$ $$128,500$

C$.$ $$272,200$

D$.$ $$43,500$