The following data pertains to Lam Co's manufacturing operations: Inventories 4/30 21,25e $17,68e 6,975 31,558 42,580 Direct Materials Work in Process Finished Goods 16,3ee Additional information for the month of April: $37,200 36, 500 10 47,800 Direct materials purchased Direct labor Direct labor rate per hour Factor overhead incurred Overhead is applied at $12 per direct labor hour. For the month of April, conversion cost incurred was: Multiple Choice $89,300. $46,800 $84,300 $80,300