Conversion cost 400000 total production cost 900000 manufacture overhead 100000

D->>>>>>>>>>>>800000

Prime costs = direct materials cost+ direct labor cost

Conversion cost=direct labor cost+manufacturing overheads

directlabor cost =300000$

totalproduction cost =direct labor cost+direct materials cost+manufacture overheaddirect

materials cost =500000$

Prime costs =300000+500000=800000 $

d)800,000

         Material

         Conversation Cost

                                                      .........................................

         Prime Cost                                 balancing fig (800,000)

         Production overhead                100,000

                                                       -------------------------------

         Total Production Cost              900,000

The answer is letter D.800,000.

answer800000 ------------------------------------------------------------