Which of the following statements about conversion cost is NOT true? O a. Conversion costs exclude indirect materials that are not directly traceable to the final product although used in the process of converting materials into the final product. O b. While direct materials are, in most cases, added at theeginning of a process, generally conversion costs are added evenly along the manufacturing process. Oc. Conversion costs exclude the depreciation costs of the building occupied solely by sales team of a manufacturing company. O d. Conversion costs are all manufacturing costs other than direct materials costs.