What is the total conversion cost if a company has $10,000$10,000$ in the beginning work−$-$in−$-$process inventory and the cost incurred for the period is $30,000?$30,000?$

a.)$.)$

$20,000$20,000$

b.)$.)$

$10,000$10,000$

c.)$.)$

$40,000$40,000$

d.)$.)$

$30,000$30,000$