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In the manufacture of 9,900 units of a product, direct materials cost incurred was $171,000, direct labor cost incurred was $
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Conversion costs are the expenses incurred when turning raw materials into a product. Thus, conversion costs are all manufacturing costs except for the cost of raw materials.
Therefore, Option C $147800 is total conversion cost.

Labor Cost 106900
Applied OH 40900
Conversion Cost 147800
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