Rustic Living Furniture Company manufactures furniture at its central Kentucky factory. Some of its costs from the Wages paid to maintenance workers Fabric used to upholster furniture Wages paid to assembly-line workers Lumber used to build product Sales commissions Insurance costs for factory $60,700 $80,000 $100,500 $15,900 $7700 $21,600 Freight-in (on raw materials) $3900 Utilities in factory $12,000 Factory supervisor salary $60,500 Depreciation on factory equipment $18,300 Utilities in sales office $26,900 Costs of delivery to customers $8600 Depreciation on sales office $1000 Lubricants used in factory equipment Conversion costs for Rustic Living Furniture Company totaled $100 $369,500. $200,300. $273,700. $177,100.