Review Help Search View SA! cod| 1 Normal No Space Heading 1 Heading 2 Title Subtitle Subtle Em. Emphasis Paragraph Styles In the manufacture of 9,700 units of a product, direct materials cost incurred was $177,100, direct labor cost incurred was $108,400, and applied factory overhead was $48,600. What is the total conversion cost? a $177,100 b.$334,100 C.$48,600 d.$157,000 The cost of goods sold for Michaels Manufacturing in the current year was $233,000. The January 1 finished goods inventory balance was $31.600, and the December 31 finished goods inventory balance was $24,200. Cost of goods manufactured during the period was a $233,000 b.$288,800 c. $240,400 d.$225,600 Ctrl - N