Happy Feet Running Company manufactures running shoes and has the following costs during the past month: 
What are conversion costs for Happy Feet Running Company for the month?
Definitions:
Information Forgotten
The loss of the ability to recall or recognize information that was previously learned or experienced.
Nonsense Syllables
Combinations of letters that do not form actual words, used in psychological experiments to study memory and learning.
Hermann Ebbinghaus
A German psychologist famous for his pioneering work on the study of memory, including the forgetting curve and the spacing effect.
Replicate Work
The process of conducting an experiment or study again to verify its results or to ensure its reliability and accuracy.
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