The following costs were incurred in January:

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 totalled:

Responses

$61,000

$61,000

$97,000

$97,000

$102,000

$102,000

$167,000