Direct manufacturing labour costs is 40000 and manufacturing overhead cost is...

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Direct manufacturing labour costs is $40000 and manufacturing overhead cost is $7000, then conversion cost would be

A. $47,000

B. $33,000

C. $57,000

D. $18,000

Answer: Option A

Conversion cost = Direct manufacturing labour costs + Manufacturing overhead cost
= $40000 + $7000 = $47,000

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