Reference:
Boardman Company Reported the Following Data for the Month

Reference:
Boardman Company reported the following data for the month of January: $$\begin{array}{l}\begin{array} { | l | l | l | } \hline \text { Inventories: } & 1 / 1 & 1 / 31 \\\hline \text { Raw materials } & \$ 32,000 & \$ 31,000 \\\hline \text { Work in process } & \$ 18,000 & \$ 12,000 \\\hline \text { Finished goods } & \$ 30,000 & \$ 35,000 \\\hline\end{array}\\\begin{array} { | l | r | } \hline \text { Additional information: } & \\\hline \text { Sales revenue } & \$ 210,000 \\\hline \text { Direct labour costs } & 40,000 \\\hline \text { Manufacturing overhead costs } & 70,000 \\\hline \text { Selling expenses } & 25,000 \\\hline \text { Administrative expenses } & 35,000 \\\hline\end{array}\end{array}$$
-Boardman Company's total conversion cost for January was:

A) $170,000.
B) $130,000.
C) $135,000.
D) $110,000.