The following costs were incurred in September: Factory supplies....... Administrative wages and salaries... Direct materials......... Sales staff salaries. Factory depreciation...... Corporate headquarter building rent...... Indirect labor....... Advertising Direct labor. .$8,000 .$ 105,000 .$153,000 $68,000 $49,000 .$34,000 .$32,000 $103,000 ..$83,000 What are the total conversion costs for the year? A $236,000 B $170,000 None of the options are correct D $140,000