The conversion cost for December was:
A)$134,000
B)$109,000
C)$192,000
D)$129,000

Name: The conversion cost for December was: A)$134,000 B)$109,000 C)$192,000 D)$129,000
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Question

Quizplus · Accepted Answer

Conversion costs are the sum of direct labor and overhead costs. In the question, it is given that, the direct labor cost was $70,000, and the overhead cost was $59,000. So, the conversion cost will be:
$70,000 + $59,000 = $129,000. 
Therefore, the best choice for the conversion cost in December is option D - $129,000.

The Conversion Cost for December Was