36\ Which one of the following correctly describes conversion cost of a product?

a\ Direct labor + all the indirect manufacturing costs

b\ Indirect labor + all the indirect manufacturing costs

c\ Indirect labor + direct material + indirect material + indirect expenses

d\ Direct labor + indirect material + direct other cost

37\ Following data is provided by the HR department:

Employee at the start of the month 2,000

Employee at the end of the month 2,400

During the month, the company terminated 100 staff and replaced them with 30 new staff. Due to bad working conditions 30 staff left the job. The company made new recruitment of 45 staff.

The labor turnover rate by applying Separation Method would be:

a\ 5.9 %

b\ 3.3 %

c\ 2.1 %

d\ 4.5 %

choose the correct answer . Give me the question number and answer code. I hope that you will help me and solve all the questions. Thank.