Robin Company has the following balances for the current month: $21000 Direct materials used Direct labor $ 10.500 $ 14.320 $ 1050 Indirect labor Production manager's salary Marketing costs $ $ 6100 9,010 $ 4,300 What are Robin's conversion costs? OOO $23,250 $37,600 $31,500 $51,410 References Multiple Choice Difficulty: 3 Hard Robin Company has the following balances for the current month: $ 21000 Direct materials used Direct labor 10.500 $ $ $ 14,320 1,850 6.100 Indirect abor Production manager's salary Marketing costs Factory lease $ 4300 What is Robin's total manufacturing cost? O O $44.250 $31,500 $67,500 $27.100