Ultra Trail Running Company manufactures trail running shoes at its Wyoming factory. Some of its costs from the past year include:

Wages paid to maintenance workers

$ 60 comma 200

Fabric used to make the shoe	$ 80 comma 200
Wages paid to assemblyminus

line workers

$ 100 comma 600

Carbon rubber used to construct the sole of the shoe	$ 15 comma 200
Sales commissions	$ 7 comma 600
Insurance costs for factory	$ 21 comma 300
Freightminus

in (on raw materials)

$ 3 comma 700

Utilities in factory	$ 12 comma 900
Factory supervisor salary	$ 60 comma 300
Depreciation on factory equipment	$ 18 comma 300
Utilities in sales office	$ 26 comma 600
Costs of delivery to customers	$ 8 comma 200
Depreciation on sales office	$ 1 comma 800
Lubricants used in factory equipment	$ 500

Conversion costs for Ultra Trail Running Company totaled