The Following Costs Were Incurred in April Conversion Costs During the Month Totaled:
A)$39,000
B)$54,000
C)$105,000
D)$51,000

The following costs were incurred in April: $$\begin{array} { | l | l | } \hline \text { Direct materials } & \$ 18,000 \\\text { Direct labor } & \$ 21,000 \\\hline \text { Mlanufacturing overhead } & \$ 33,000 \\\hline \text { Selling expenses } & \$ 14,000 \\\hline \text { Administrative expenses } & \$ 19,000 \\\hline\end{array}$$ Conversion costs during the month totaled:

A) $39,000
B) $54,000
C) $105,000
D) $51,000