The correct answer is: D. manufacturing overhead cost
Manufacturing overhead cost is the cost of production that is not directly attributable to the cost of a specific good or service. It includes costs such as indirect labor, indirect materials, and factory overhead.
Direct manufacturing labor cost is the cost of labor that is directly attributable to the production of a specific good or service. It includes the wages and salaries of workers who are directly involved in the production process, such as machine operators and assemblers.
Conversion cost is the sum of direct manufacturing labor cost and manufacturing overhead cost. It is the total cost of converting raw materials into finished goods.
Therefore, to calculate manufacturing overhead cost, we need to subtract direct manufacturing labor cost from conversion cost.