Management of Lewallen Corporation Has Asked Your Help as an Intern

Multiple Choice

Management of Lewallen Corporation has asked your help as an intern in preparing some key reports for September. Direct materials cost was $57,000, direct labor cost was $43,000, and manufacturing overhead was $71,000. Selling expense was $15,000 and administrative expense was $32,000. The conversion cost for September was:

A) $114,000
B) $131,000
C) $171,000
D) $103,000