25.

Management of Lewallen Corporation has asked your help as an intern in preparing some key reports for September. Direct materials cost was $57,000, direct labor cost was $43,000, and manufacturing overhead was $71,000. Selling expense was $15,000 and administrative expense was $32,000.

The conversion cost for September was:

	$114,000
	$129,000
	$171,000
	$104,000 please show work, which is correct?