A company manufactures mirrors. Last month's costs were:Direct materials $86,000Direct labor 149,000Manufacturing Overhead 159,000What were the conversion costs for the month?

Conversion Cost = $308,000

Explanation:

Giving the following information:

Last month's costs were:

Direct materials $86,000

Direct labor 149,000

Manufacturing Overhead 159,000

To calculate the conversion costs, we need to use the following formula:

Conversion cost = direct labor + allocated overhead

CC = 149,000 + 159,000 = $308,000