using the table how would you calculate the conversion cost

Sadie's Company has the following information for last year: Raw Material Purchase $ 400,000 Indirect Factory Labor $65,000 Direct Labor $ 150,000 Administrative Salaries $ 142,000 $ 45,000 Sales Office Salaries Depreciation on Factory Equipment $ 100,000 $ 70,000 $ 150,000 Depreciation on Factory. Building Beginning Balance, Raw Material $ 35,000 Beginning Balance, WIP $ 200,000 Depreciation on Office Building Factory insurance $ 55,000 Beginning Balance, Finished $ 79,000 Goods Property taxes on Factory $22.000 $ 52,000 Ending Balance, Raw Materials Property taxes on Office $ 20,000 Ending Balance, WIP $ 130,000 Utilities for Factory $ 35,000 $85,000 Ending Balance, Finished Goods Utilities for Office $1,500 Advertising Expense $ 83,000 Sadie completed 300,000 units which were sold at a price of $10. Sadie paid a sales commission of 4% of sales. REQUIRED: Calculate Conversion Cost