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Swin Ltd is a manufacturer with the following information available at yeareend: l:l Direct material used 3% 500,000 Salary of the CEO 80,000 Direct labour 280,000 Indirect labour 30,000 Administrative cost 240,000 Depreciation of factory 5,000 equipment Factory rent 25,000 The total of the conversion costs listed above for the year is: Select one: 0 A. $840,000 0 B. $610.000 O C. $340,000 0 D. $780300