Calculate conversion cost given the following information: Account (Alphabetical Order) Direct Labor Cost Direct Material Cost Finished Goods Inventory - Beginning Balance Finished goods Inventory - Ending Balance Manufacturing Overhead Cost Work in Process - Beginning Balance Work in Process-Ending Balance Select one: O a. $800. O b. $1,000. Oc. $700. O d. $1,700. Oe. $900. Balance ($) 400 500 200 180 300 150 100