The following costs were incurred in January:
|
Direct materials |
$33,000 |
|
Direct labor |
$28,000 |
|
Manufacturing overhead |
$69,000 |
|
Selling expenses |
$16,000 |
|
Administrative expenses |
$21,000 |
Conversion costs during the month totaled:
A) $97,000
B) $167,000
C) $102,000
D) $61,000