The following costs are included in a recent summary of data for a company: advertising expense, $93,500; depreciation expense - factory building, $141,500; direct labor, $258,500; direct material used, $308,500; factory utilities, $113,500; and sales salaries expense, $158,500. Determine the dollar amount of conversion costs.
$1,074,000
$567,000
$513,500
$252,000
$255,000