Bergeron Inc -Which of the Following Is the Conversion Cost?
A) $700

Bergeron Inc. reported the following data for last year:
$\begin{array} { | l | r | } \hline \text { Work-in-process inventory, beginning } & \$ 100 \\\hline \text { Work-in-process inventory, ending } & \$ 150 \\\hline \text { Finished goods inventory, beginning } & \$ 180 \\\hline \text { Finished goods inventory, ending } & \$ 200 \\\hline \text { Direct labour cost } & \$ 300 \\\hline \text { Direct materials cost } & \$ 500 \\\hline \text { Manufacturing overhead cost } & \$ 400 \\\hline\end{array}$



-Which of the following is the conversion cost?

A) $700.
B) $800.
C) $900.
D) $1,200.