19. Managerial accountants could prepare all of the following reports except a(n) a. performance report identifying amounts of scrap b. control report comparing direct material usage over time c. sales report targeting monthly sales and potential bonuses d. annual report for external regulators such as the SEC 20. Compute conversion costs given the following data: direct materials, $347,500; direct labor, $196,300; factory overhead, $187,900; and selling expenses, $45,290. a. $543,800 b. $187,900 c. $731,700 d. $384,200