Clyde Corporation Has Gathered the Following Information for the Year

Clyde Corporation has gathered the following information for the year ended December 31, 20X0: $\begin{array}{ll}\text { Sales } & \$ 38,400 \\\text { Direct materials used } & 7,340 \\\text { Direct labor } & 3,040 \\\text { Fixed: } & \\\text { Factory overhead } & 2,480 \\\text { Selling expenses } & 840 \\\text { Administrative expens es } & 1,720\end{array}$ $$\begin{array} { l c } \text { Variable: } & \\\text { Factory overhead } & 1,320 \\\text { Selling expenses } & 1,760 \\\text { Administrative expenses } & 920\end{array}$$ There were no beginning or ending inventories. The total conversion costs are:

A) $8,200
B) $5,240
C) $12,000
D) $6,840