[Solved] A lot of email comes to you from xxxpharmacy.com. This is an example of A) Spamming B) Phishing C) Spyware D) Malware Conversion Costs: Refers to the combined costs of direct labor and manufacturing overheads that are incurred to convert raw materials into finished goods. Manufacturing Costs: Costs that are directly associated with the manufacturing of products, including raw materials, workforce expenses, and indirect costs. Work in Process: Inventories that are currently in the production process and have not yet reached the final stage to be classified as finished goods. Materials Costs: The costs associated with the raw materials and supplies used in the production of goods or services.