Robin Company has the following balances for the current month:
| Direct materials used |
$ |
18,000 |
| Direct labor |
$ |
15,500 |
| Sales salaries |
$ |
12,200 |
| Indirect labor |
$ |
3,200 |
| Production manager's salary |
$ |
5,290 |
| Marketing costs |
$ |
8,010 |
| Factory lease |
$ |
3,150 |
What are Robin's conversion costs?