The following costs were incurred in September:

Direct materials $44,200

Direct labor $31,800

Manufacturing overhead $25,200

Selling expenses $22,100

Administrative expenses $37,100

Conversion costs during the month totaled:

a. $160,400

b. $76,000

c. $69,400

d. $57,000

Option (d) is correct.

Explanation:

Given that,

Direct materials = $44,200

Direct labor = $31,800

Manufacturing overhead = $25,200

Selling expenses = $22,100

Administrative expenses = $37,100

Conversion cost:

= Direct labor + Manufacturing overhead

= $31,800 + $25,200

= $57,000

Therefore, the conversion costs during the month totaled $57,000.