conversion costs. (Round any intermediate calculations and your final answer to two decimal places.) A. \$172.41 per metric ton for direct materials; $172.41 per metric ton for conversion costs B. $82.76 per metric ton for direct materials; $171.43 per metric ton for conversion costs C. $172.41 per metric ton for direct materials; $151.58 per metric ton for conversion costs D. $171.43 per metric ton for direct materials; $2.76 per metric ton for conversion costs