Direct material 25 direct labor 30 fixed manufacture overhead 45 variable manufacture overhead 15

  the correct answer is A:90

d->>>>>>>>>>>>>>>>>>>>>>>>70

A-90 .................................Conversion cost= Direct Labor + All Manufacturing OH's

Conversion costs it is the operation resources need to convert raw material to finished goods .  the equation it will be 

Conversion costs = Direct Labor + (Variable overhead + Fixed OH )

Conversion costs =30 +15+45 =90

Correct answer is A

conversion cost will be c-55

Conversion costs = Direct labor + Manufacturing overhead

Option A: 90

A = 90 as = direct cost + all overhead= 90