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The following costs were incurred in May:
| Direct materials | $41,000 |
| Direct labor | $13,000 |
| Manufacturing overhead | $46,000 |
| Selling expenses | $18,000 |
| Administrative expenses | $15,000 |
Conversion costs during the month totaled:
The following costs were incurred in May:
| Direct materials | $41,000 |
| Direct labor | $13,000 |
| Manufacturing overhead | $46,000 |
| Selling expenses | $18,000 |
| Administrative expenses | $15,000 |
Conversion costs during the month totaled:
$54,000
$133,000
$59,000
$87,000
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