Abbott company's manufacturing overhead is 45% of its total conversion costs. if direct labor is $57,200 and if direct materials are $22,100, the manufacturing overhead is:

Conversion costs=

direct labor+manufacturing overhead

Let

conversion costs be x

manufacturing overhead be 0.45x

Direct labor 57200

X=57200+0.45x

Solve for x

X-0.45x=57200

0.55x=57200

X=57,200:0.55

X=104,000 this is conversation cost

manufacturing overhead is

104,000*0.45

=46,800 ... answer