63. Aable Company's manufacturing overhead is 20% of its total conversion costs. If direct labor is $45,000 and if direct materials are $53,000, the manufacturing overhead is: A) $11,250 B) $13,250 C) $180,000 D) $24,500 Answer: A Level: Hard LO: 1 64. Abair Company's manufacturing overhead is 20% of its total conversion costs. If direct labor is $38,000 and if direct materials are $35,000, the manufacturing overhead is: A) $18,250 B) $9,500 C) $8,750 D) $152,000 Answer: B Level: Hard LO: 1