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D is corrent because conversion costs are equal to labor and overhead costs used in production. The cost of raw materials used in production was $5,700 ($6,000 + $500 beginning inventory – $800 ending inventory). The total production costs for the month were $12,200 ($12,000 cost of goods sold + $1,400 ending inventory – $1,200 beginning inventory. Conversion costs are equal to total production costs ($12,200) minus raw material costs ($5,700), or $6,500.
A is incorrect because it represents inappropriate computations of conversion costs.
A is incorrect because it represents inappropriate computations of conversion costs.
A is incorrect because it represents inappropriate computations of conversion costs.