The following costs were incurred in December:

Direct materials: KD 21,000

Direct labor: KD 17,000

Manufacturing overhead: KD 67,000

Selling expenses: KD 16,000

Administrative expenses: KD 15,000

Conversion costs during the month totaled:

Select one:

a. KD 88,000

b. KD 84,000

c. KD 38,000

d. KD 136,000