Fassino Corporation reported the following data for the month of November: Direct materials $51,000 Direct labor cost Manufacturing overhead Selling expense $ 54,000 $82,000 $ 18,000 Administrative expense $ 42,000 The conversion cost for November was: $187,000 $140,000 $136,000 Direct materials Direct labor cost Manufacturing overhead Selling expense Administrative expense $51,000 $ 54,000 $82,000 $ 18,000 $ 42,000 The conversion cost for November was: $187,000 $140,000 $136,000 $112,000