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 $60,400 Fabric used to upholster furniture $80,000 Wages paid to assembly-line workers $100,000 Lumber used to build product $15,700 Sales commissions $7100 Insurance costs for factory $21, 100 Freight-in (on raw materials) $3700 Utilities in factory $12,800 Factory supervisor salary $60,800 Depreciation on factory equipment $18,700 Utilities in sales office $26,000 Costs of delivery to customers $8200 Depreciation on sales office $1800 Lubricants used in factory equipment $500 Conversion costs for Rustic Living Furniture Company totaled Select one: O A. $274,300. O B. $176, 100. O C. $369,500. O D. $199,400