The following data are from Baker Company,a manufacturer,for the month of October: 
Total conversion costs are:
Definitions:
Wage Caps
Regulations or policies that set a maximum limit on the amount of money that an employee can earn within a specific period.
Skilled Workers
Individuals with specialized training, expertise, or qualifications in a particular profession or craft.
Air Force Service Pilots
A group of civilian women pilots employed to fly military aircraft under the United States Army Air Forces during World War II to free male pilots for combat roles.
American Women
Refers to female citizens of the United States, highlighting their roles, rights, challenges, and contributions to society across history.
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