Reference:
Bergeron Inc -The Conversion Cost Was?
A)$500

Reference:
Bergeron Inc. reported the following data for last year: $\begin{array}{ll}\text { Work in process inventory, beginning } & \$ 100 \\\text { Work in process inventory, ending } & \$ 150 \\\text { Finished goods inventory, beginning } & \$ 180 \\\text { Finished goods inventory, en ding } & \$ 200 \\\text { Direct labour cost } & \$ 300 \\\text { Direct materials cost } & \$ 500 \\\text { Manufacturing overhead cost } & \$ 400\end{array}$
-The conversion cost was?

A) $500.
B) $800.
C) $900.
D) $700.