Material Cost: $30,000 Labour Cost: $10,000 Conversion Cost: $80,000 Repairing Cost of office: $20,000 Advertising cost: $4,000 Repairing cost of cars used in marketing: $5,000 Depreciation cost of management building. $47.000 Cost of product: 100.000 Direct Material Costis Select one a $20.000 b_$30,000 c-$40.000 d.$10.000