value: 100 points The following costs are included in a recent summary of data for a company: advertising expense, $87500; depreciation expense factory building, $135,500; direct labor, $252,500; direct material used, $302,500; factory utilities, $107500; and sales salaries expense, $152,500. Determine the dollar amount of conversion costs. O $1.038,000 O $243000 O $240,000 O $555,000 O $495,500