managerial accounting question

The following costs were incurred in September:

Direct materials	$39,200
Direct labor	$33,400
Manufacturing overhead	$25,100
Selling expenses	$23,600
Administrative expenses	$40,600

Conversion costs during the month totaled:

	$58,500
	$161,900
	$72,600
	$64,300

Conversion cost = Direct labor + Manufacturing overhead = $33,400 + $25,100

Multiple Choice	Learning Objective: 02-01 Identify and give examples of each of the three basic manufacturing cost categories.
Difficulty: Medium	Learning Objective: 02-02 Distinguish between product costs and period costs and give examples of each.