Material Cost: $30,000 (10% is direct) Labour Cost: $10,000 (40% is indirect) Finance Cost: $20,000 Electricity cost of marketing department: $3,000 Advertising cost: $4,000 Factory Rent: $2,000 Office Rent: $2,000 Wages of workers: $10,000 The difference between "Conversion Cost" and "Direct Material Cost" is.... Select one: a.$40,000 b.$42,000 c.$49,000 d.$40,200 e.$46,000