Question 29 Reference: 02-05 Bergeron Inc. reported the following data for last year: Work-in-process inventory, beginning Work-in-process inventory, ending Finished goods inventory, beginning Finished goods inventory, ending Direct labour cost Direct materials cost Manufacturing overhead cost $100 $150 $180 $200 $300 $500 $400 Which of the following is the conversion cost? $800. $1,200. $900. $700