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 Freight-in (on raw materials) Utilities in factory Factory supervisor salary Depreciation on factory equipment Utilities in sales office Costs of delivery to customers Depreciation on sales office Lubricants used in factory equipment $60,700 $80,000 $100,900 $15,700 $7,000 $21,200 $3,000 $12,200 $60,000 $18,800 $26,400 $8,500 $1,700 $300 Calculate the conversion cost for Rustic Living Furniture Company.