The costs of direct materials are classified as:

$\backslash$table$[[,\backslash$table$[[$Conversion$],[$cost$]],\backslash$table$[[$Manufacturing$],[$cost$]],$Prime cost$],[$A$),$Yes,Yes,Yes$],[$B$),$No$,$No$,$No$],[$C$),$Yes,Yes,No$],[$D$),$No$,$Yes,Yes$]]$