Question 3 ( Show all the working)

Clock Tower Company produces wall clocks. It has the following per unit costs:

Direct materials:$15

Direct labour$ 6

Manufacturing overhead$19

Last year Clock Tower Company produced and sold 1,000 clocks at a price of $75 each. Total selling and administration cost was $30,000.

Required:

What was the total conversion cost for last year?

A.$21,000

B.$25,000

C.$51,000

D.$55,000