Question 2: Points 5 Conversion cost pricing A. Places heavy emphasis on indirect costs and disregards consideration of direct costs. B. Places minimal emphasis on the cost of materials used in manufacturing a product. C. Places heavy emphasis on direct costs and disregards consideration of indirect costs. D. Could be used when the customer furnishes the material used in manufacturing a product. Question 3: Points 10 If the beginning balance for May of the materials inventory account was $27,500, the ending balance for May is $28,750, and $128,900 of materials were used during the month, the materials purchased during the month cost