QUESTION 4 Manufacturing plant supervisor $97,500 Manufacturing equipment lease 75,250 Manufacturing direct labor 132,500 Advertising 25,000 Indirect labor ** 17,500 Sales and administrative salaries 72,000 Manufacturing direct materials 240,000 Depreciation on sales persons' cars 18,500 Sales commissions 48,750 Variable manufacturing overhead 138,000 Indirect labor ** is a fixed cost Sales and administrative salaries 72,000 Manufacturing direct materials 240,000 Depreciation on sales persons' cars 18,500 Sales commissions 48,750 Variable manufacturing overhead 138,000 Indirect labor ** is a fixed cost Total $865,000 What is the total for conversion costs? A. $ 190,250 OB. $ 322,750 OC. $372,500 OD. $ 562,750