Based on the following, what are the conversion costs for the month of June? No work in process at the beginning of June. They added 12,000 units of direct materials during June at a cost of $84,000 9,000 units were completed during June 3,000 units were 30% completed as to labor and overhead at the end June. All materials are added at the beginning of the process. For the month of June, direct labor was $49,500 and factory overhead was:_______.
a. $9,900.
b. $9,900
c. $59,400
d. $49,500
e. $143,400