1. Metluck Motor-Parts, Inc. incurred the following costs for the current month:

   Motor-part materials used	$250,200	Office salaries and wages	$ 25,000
   Office rent	18,700	Office insurance	8,500
   Assembly-line worker wages	75,600	Factory manager salary	9,200
   Factory equipment depreciation	25,400	Factory rent	27,000
   Office supplies	7,500	Factory supplies	6,400
   Factory utilities	13,800	Office managers salary	6,300

   The total conversion costs for Metluck Motor-Parts, Inc. for the current month is

   	a.	$179,700
   	b.	$171,200
   	c.	$157,400
   	d.	$151,000