The Following Data Pertains to Lam Co $\text { Additional information for the month of April: }$

The following data pertains to Lam Co.'s manufacturing operations: $\begin{array}{lrr}\text { Inventories } &{4 / 1} &{4 / 30} \\\text { Direct Materials } & \$ 18,000 & \$ 15,000 \\\text { Work in Process } & 9,000 & 6,000 \\\text { Finished Goods } & 27,000 & 36,000\end{array}$
$\text { Additional information for the month of April: }$
$\begin{array}{lr}\text { Direct materials purchased }&\$32,000\\\text { Direct labor } & 30,000 \\\text { Direct labor rate per hour } & 10.00 \\\text { Factor overhead incurred } & 40,000\end{array}$
$\text { Overhead is applied at } \$ 12 \text { per direct labor hour. }$ For the month of April, conversion cost incurred was:

A) $75,000.
B) $66,000.
C) $70,000.
D) $39,000.