Conversion cost is 7000 total manufacture cost is 15000

(C) is the Correct Ans.

Total Manufacture cost = Direct Material + (Direct Labour + Manufacturing Overheads)

So, According to this example,

Total Manufacturing Cost =  Direct Material + Conversion Cost*  

15,000                                    =   Direct Material +7,000

Direct Material =15,000 -7,000 

                             =8,000

* Conversion cost = Direct Labour + Manufacturing Overheads

c-                                

8000

C->>>>>>>>>>>>>>>>>>>>>>>>>8000 

Direct Material Will Be -8000

___________________Direct Material will be:8000__________________

it will be8,000 cost,,,,,,

where the manufacturing cost is the sum of direct materials cost and conversion cost, so the direct materials cost in this question must be8000, that is answer C