Question 11 11. What is Clark's conversion costs during 2000? Direct materials: Beginning inventory $25.000 Purchases 77.000 Ending inventory 13,000 Direct manufacturing labor 20,000 Manufacturing overhead 15,000 Ending work-in-process inventory 5,000 Beginning work-in-process inventory 1,000 Ending finished good inventory 20,000 Beginning finished goods inventory 30,000 a. 35,000 b. 104,000 c. 109,000 O d. 124,000