11. The following costs were incurred in August Direct materials. Direct labor . Manufacturing overhead Selling expenses Administrative expens $37,000 $14.000 head$38,000 S10,000 $28,000 Conversion costs during the month totaled: A. $75,000 B. $51,000 . $52,000 D. $127,000 12. During the month of August, direct labor cost totaled $13,000 and direct labor cost was 20% of prime cost. If total manufacturing costs during August were $88,000, the manufacturing overhead was: A. $65,000 B. $75,000 C. $23,000 D. $52,000 13. The Lyons Company's cost of goods manufactured was $120,000 when its sales were $360,000 and its gross margin was $220,000. If the ending inventory of finished goods was $30,000, the beginning inventory of finished goods must have been: A. $20,000 B. $50,000 C. $150,000 D. $110,000