The following costs were incurred in May: Direct materials Direct labor Manufacturing overhead Selling expenses Administrative expenses Conversion costs during the month totaled: $54,400 $68,600 $152,400 O $76,200 $45,200 $31,000 $23,400 $19,100 $33,700

The following costs were incurred in May: Conversion costs during the month totaled: $54,400 $68,600 $152,400 $76,200