conversion costs=
direct labor+manufacturing overhead
Let
conversion costs be x
manufacturing overhead be 0.45x
Direct labor 57200
X=57200+0.45x
Solve for x
X-0.45x=57200
0.55x=57200
X=57,200÷0.55
X=104,000 this is conversation cost
manufacturing overhead is
104,000×0.45
=46,800...answer