Question 18 Please keep track of your work. Factory maintenance costs Direct labor, wages Direct labor, health insurance Indirect labor, health insurance Health insurance for production supervisor Administrative costs Rental of office space for administrative staff Sales commissions Direct material Indirect materials Advertising expense Depreciation on factory building Indirect labor, wages Production supervisor's salary $ 90,000 352,000 32,000 15,000 6,500 55,000 17,500 52,500 1,230,000 632,000 39,000 62,000 70,000 32,000 Use the data to determine the total conversion cost