Refer to the following data. Direct material used $120,000 Selling costs $ 10,000 Indirect labour $ 12,000 Administrative costs $ 15,000 Depreciation on factory equipment $ 65,000 Direct labour $ 34,000 Overtime premiums $ 12,000 paid Indirect materials $ 25,000 The conversion costs are O Select one: a $ 34,000 b. $123,000 c. $150,000 d. $148,000 e. $136,000