Please specify how you got the conversion costs

17) 17) Happy Feet Running Company manufactures running shoes and has the following costs during the past month: Rubber used to make the product $36,000 Gel used to make the product 23,000 Fabric used to make the product 27,000 Lubricants used in the factory equipment 1300 Glue used to make the product 850 Wages paid to maintenance workers in the factory 4500 Wages paid to assembly line workers 10,000 Wages paid to factory supervisor 8500 Wages paid to CFO 25,000 Depreciation on factory equipment 23,250 Depreciation on the accounting department's computers 3,000 Depreciation on the sales force vehicles 5300 Utilities for factory 3800 Cost of shipping to customers 11,000 Property tax on factory equipment 1,000 Property insurance for the factory 2200 Cardboard material to box each pair of shoes 6,250 Commissions paid to sales force 7100 Office supplies for accounting department 250 Janitorial supplies for the factory 635 What are conversion costs for Happy Feet Running Company for the month? A) $81,035 B) $56,035 C) $99,950 D) $67,285