The following costs were incurred in May:

	Direct materials.....................	$41,000
	Direct labor............................	$13,000
	Manufacturing overhead.......	$46,000
	Selling expenses...................	$18,000
	Administrative expenses.......	$15,000

Conversion costs during the month totaled:

A) $54,000

B) $133,000

C) $59,000

D) $87,000

PLEASE SHOW WORK!