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 $60,700 Fabric used to make the shoe $80,600 Wages paid to assembly - line workers $100,200 Carbon rubber used to construct the sole of the $15,300 shoe Sales commissions $7,100 Insurance costs for factory $21,300 Freight-in (on raw materials) $3,100 Utilities in factory $12,900 Factory supervisor salary $60,100 Depreciation on factory equipment $18,500 Utilities in sales office $26,400 Costs of delivery to customers $8,100 Depreciation on sales office $1,600 $800 Lubricants used in factory equipment Conversion costs for Ultra Trail Running Company totaled A. $369,600. B. $176,200. C. $274,500. OD. $199,200