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QUESTION 21 Which of these statements correctly describes the term "conversion costs"? O A. The cost of direct labor combined with manufacturing overhead B. The cost to convert finished goods into sales to customers C. The cost incurred for direct and indirect materials used in production OD. The cost of direct materials, direct labor, and manufacturing overhead costs incurred during production QUESTION 22 QUESTION 16 Fairfield, Inc. uses job order costing. The firm began the month with a $2,000 balance in Work-in-Process and an $8,000 balance in Finished Goods. During the month, Work-in-Process had the following events: Direct materials used in production $83,500 Direct labor used in production $190,500 Manufacturing overhead incurred $300,400 Manufacturing overhead allocated to production $297,900 Cost of jobs completed and transferred out $501,700 The balance in the Finished Goods account before any sales is: A. Debit balance of $8,000 OB. Debit balance of $571,900 C. Debit balance of $509,700 D. Debit balance of $501,700