The Following Costs Were Incurred in May:
Conversion Costs During

Multiple Choice

The following costs were incurred in May:
Conversion costs during the month totaled:
$\begin{array}{lrr} \text { Direct materials. } &£ 41,000\\ \text { Direct labour. } &£ 13,000\\ \text { Manufacturing overhead. } &£ 46,000\\ \text { Selling expenses. } &£ 18,000\\ \text { Administrative expenses. } & £ 15,000\\\end{array}$

A) £54,000.
B) £133,000.
C) £59,000.
D) £87,000.