Question 17 (4 points) Ch. 1 - Knights, Inc. incurred the following costs during September of 2021: Direct materials $ 39,500 Direct labor $ 30,400 Manufacturing overhead $ 28,900 Selling expenses $ 26,500 Administrative expenses $ 35,800 For September 2021, Knights conversion costs totaled: $59,300 $161,100 $68,400 $69,900