Know the cost data that occurs in a manufacturing company

as follows:

Factory manager salary $=$ IDR $10$ million

Sales manager salary $=$ IDR $8$ million

Factory electricity costs $=$ IDR $4$ million

Factory worker wages $=$ IDR $6$ million

Factory insurance costs $=$ IDR $3$ million

Factory maintenance costs $=$ Rp$.7$

million

Cost of stationery at the administration office $=$ IDR $1$ million

Depreciation costs for administrative & sales offices $=$ IDR $5$ million

Raw material costs $=$ IDR $15$ million

How big is the conversion cost?

IDR $14$ million

IDR $21$ million

IDR $30$ million

IDR $45$ million