27. Conversion costs in a car factory include:

a. Bodywork engines, line employee payroll, supervision, plant insurance, design engineer, factory lighting, sales equipment depreciation, freight on merchandise sold (transportation out)

b. payroll line employees, auto lubricants, equipment depreciation, factory supervision, factory maintenance.

c. engines, bodywork, payroll line employee

d. Line employee payroll, factory supervision, factory depreciation, R&D engineers payroll, materials for tests (testing), distribution warehouse depreciation.