The following costs were incurred in September:

Direct materials

$40,100

Direct labor

$29,700

Manufacturing overhead

$21,200

Selling expenses

$25,600

Administrative expenses

$32,100

Conversion costs during the month totaled:

a.$148,700

b.$69,800

c.$50,900

d.$61,300

Option (c) is correct.

Explanation:

Given that,

Direct materials  = $40,100

Direct labor  = $29,700

Manufacturing overhead  = $21,200

Selling expenses  = $25,600

Administrative expenses  = $32,100

Therefore, the Conversion costs during the month as follows:

=  Direct labor  +  Manufacturing overhead

= $29,700  + $21,200

= $50,900

Main route:

Smelting --> Rolling --> Converting --> Sheared Sheet

Secondary route     -->

Smelting --> Rolling -->  rolled sheet

1) Smelting trasnferred materials into Rolling

2) It will be part of that department work in process inventory

"WIP SConverting debit then factorty overhead credit"

Later it will be transferred out as a complete process therefore,

Finished good Inventory - Shared sheet

3) the Smelting department transfer the entire of his output into Rolling department

4) the finished good will become cost of good solg once they are sold.

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Explanation:

We have to read he description of how the processing system works and check to whichdeparmtent are the goods being transferred or sold.