Horla Co's manufacturing operations recorded the following information for the month of March 20x9: Inventories Mar. 1, 20x9 Mar. 31, 20x9 Direct materials $ 33624 $ 29473 Work in process 20616 13676 Finished goods 55025 66775 Additional information for the month of March: Direct materials purchased Direct labour costs incurred $90143 54757 Direct labour rate per hour 10 Factory overhead rate per direct labour hour What were the conversion costs for the month of March? Select one: a. $149051 b. $144900 C. $109514 d. $54757