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Robin Company has the following balances for the current month: Direct materials used $ 24,000 Direct labor $ 36,800 Sales salaries $ 19,200 Indirect labor

Robin Company has the following balances for the current month: Direct materials used $ 24,000 Direct labor $ 36,800 Sales salaries $ 19,200 Indirect labor $ 4,800 Production manager's salary $ 9,600 Marketing costs $ 14,400 Factory lease $ 6,400

What are Robin's conversion costs?

$91,200

$57,600

$60,800

$70,400

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