11 Nieman Inc., a local retailer, has provided the following data for the month of March: Merchandise inventory, beginning 5,700 alance Merchandise inventory, ending 42,100 balance S263,500 Sales Purchases of merchandise inventory S142,300 S15.300 Selling expense S60,800 Administrative expense The cost of goods sold for March was: S142,300 $218,400 S138,700 S145,900 14. The following costs were incurred in April Direct materials S39,200 Direct labor S33,400 Manufacturing overhead S25,100 Selling expenses 23,600 Administrative expenses S40,600 Conversion costs during the month totaled: S58,500 S64,300 S161,900 S72,600