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 $60,700 Fabric used to upholster furniture $80,000 Wages paid to assembly-line workers $100,500 Lumber used to build product $15,9001 Sales commissions $7700 Insurance costs for factory $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 $26,9001 Costs of delivery to customers $8600 Depreciation on sales office $10001 Lubricants used in factory equipment $100 Conversion costs for Rustic Living Furniture Company totaled $177,100 $273,700 $200,300 $369,500