单选题 A manufacturer has the following figures for the year ended 31 December 2003: Direct materials ＄7,000 Factory overheads ＄10,000 Direct labor ＄5,000 Increase in works-in-progress ＄2,000 The conversion cost is (a)12,000. (b)17,000. (c)15,000. (d)10,000.