Rustic Living Furniture Company manufactures furniture at its central Kentucky factory. Some of its costs from the past year include: 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. $177,100. $200,300. $273,700.