Direct materials Direct labor Manufacturing overhead Selling
     Direct materials Direct labor Manufacturing overhead Selling expensers Administrative expenses $46,800 $36,800 $29,200 $25,000 $32,800 Conversion costs during the month totaled: Multiple Choice o$66,000 $76,000 $170,600 $83,600  
  
  Solution
1.Conversion costs=Direct labor+Manufacturing overheads
=(36800+29200)=$66000.
2.Prime cost=Direct materials+Direct labor
=(46400+31300)=$77,700.

