Management of Mcentire Corporation has asked for your help as an intern in preparing some key reports for April. Direct materials cost was $64,000, direct labor cost was $47,000, and manufacturing overhead was $57,000. The selling expense was $15,000 and the administrative expense was $44,000. The conversion cost for April was: a. $59,000 b. $122,000 c. $104,000 d. $111,000 e. $128,000