The following costs were incurred in January: 1 point Direct materials $33,000; Direct labor $28,000; Manufacturing overhead $69,000; Selling expenses $16,000; Administrative expenses $21,000; Conversion costs during the month totaled: O A) $97,000 O B) $167,000 C) $102,000 O D) $61,000 The following costs were incurred in January: 1 point Direct materials $33,000; Direct labor $28,000; Manufacturing overhead $69,000; Selling expenses $16,000; Administrative expenses $21,000; Conversion costs during the month totaled: O A) $97,000 B) $167,000 O C) $102,000 O D) $61,000