The Following Costs Were Incurred in June:
Conversion Costs During

The following costs were incurred in June:
Conversion costs during the month totaled:
$\begin{array}{lrr} \text { Direct materials. } &£ 37,000\\ \text { Direct labour. } &£ 28,000\\ \text { Manufacturing overhead. } &£ 38,000\\ \text { Selling expenses. } &£ 12,000\\ \text { Administrative expenses. } & £ 20,000\\\end{array}$

A) £133,000.
B) £73,000.
C) £65,000.
D) £64,000.