The Following Costs Were Incurred in September Conversion Costs During the Month Totaled:
A)$50,000
B)$59,000
C)$137,000
D)$67,000

The following costs were incurred in September: $\begin{array}{ll}\text { Direct materials}&\$ 38,000 \\\text {Direct labor }&\$ 29,000 \\\text {Manufacturing overhead }&\$ 21,000 \\\text { Selling expenses}&\$ 17,000 \\\text {Administrative expenses }&\$ 32,000\end{array}$ Conversion costs during the month totaled:

A) $50,000
B) $59,000
C) $137,000
D) $67,000