The Following Costs Were Incurred in April:
Conversion Costs During

The following costs were incurred in April:
Conversion costs during the month totalled:
$\begin{array}{lrr} \text { Direct materials. } &£ 18,000\\ \text { Direct labour. } &£ 21,000\\ \text { Manufacturing overhead. } &£ 33,000\\ \text { Selling expenses. } &£ 14,000\\ \text { Administrative expenses. } & £ 19,000\\\end{array}$

A) £39,000.
B) £54,000.
C) £105,000.
D) £51,000.