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Answer (B) is correct . Conversion costs consist of direct labor and factory overhead, the costs of converting raw materials into finished goods. Normally, a company does not consider only conversion costs in making pricing decisions, but if the customer were to furnish the raw materials, conversion cost pricing would be appropriate.

Answer (A) is incorrect because Conversion cost pricing does not place any emphasis on raw materials cost.
Answer (C) is incorrect because Direct labor is an element of conversion costs.
Answer (D) is incorrect because Factory overhead is an indirect cost that is an element of conversion costs.