Conversion costs are a. direct materials and factory overhead b. direct materials and indirect labor c. direct materials and direct labor d. factory overhead and direct labor

d. factory overhead and direct labor

Explanation:

The conversion cost is a mix of the direct labor and the factory overhead or the manufacturing overhead

In mathematically,

Conversion cost = Direct labor + factory overhead

It is that cost which includes direct labor cost and manufacturing overhead cost only. It means that it excludes the direct material cost. Like - depreciation, factory rent, factory supplies, etc