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Overheads are indirect costs and also conversion costs so this statement is not true.
Conversion costs are the costs of converting the materials to the finished product. They include direct labor and manufacturing overhead (both fixed and variable). As such, in a situation in which the customer provides the materials, conversion cost pricing could be appropriate because conversion costs would be the only costs involved.
Direct labor is a conversion cost and is also a conversion cost, so this statement is not true.
Conversion cost pricing does not use materials at all in the pricing because materials are not a conversion cost.