Total manufacture cost minus direct material equal A- direct labor B- conversion cost C - Prime cost D- overhead ?

Answer is

Total manufacture cost minus direct material = A - direct labor & D – overhead

Because

Total manufacturing costs =

Direct materials + Costs of your direct labor + Manufacturing overhead

B - Conversion cost. Labour and overheads are used to convert the raw material into useful products. Hence they become Conversion costs in the total manufacturing cost.

Conversion cost is: the cost of changing materials into finished product, thus the correct answer is (B)