Novak Motor-Parts, Inc. incurred the following costs for the current month: Motor-part materials used $264000 Office salaries and wages $27900 Office rent 19300 Office insurance 10400 Assembly-line worker wages 74000 Factory manager salary 13200 Factory equipment depreciation 25200 Factory rent 25600 Office supplies 8500 Factory supplies 6700 Factory utilities 13000 Office manager's salary 6300 The total conversion costs for Novak Motor-Parts, Inc. for the current month is O $170700. $181100. $157700. $151000