Morton Company's Manufacturing Costs Last Year Were as Follows:
Conversion

Multiple Choice

Morton Company's manufacturing costs last year were as follows:
Conversion cost was:
$\begin{array}{lrr} \text { Direct materials } &£300,000\\ \text { Direct labour } &400,000\\ \text { Manutacturing overhead: } &\\ \text {variable. } &80,000\\ \text {Fixed } &50,000\\\end{array}$

A) £400,000.
B) £480,000.
C) £530,000.
D) £830,000.