________ is equal to estimated selling price less the estimated costs of completion and the estimated costs necessary to make the sale.

________ is equal to estimated selling price less the estimated costs

1.	________ is equal to estimated selling price less the estimated costs of completion and the estimated costs necessary to make the sale.
A.	Net Realizable value
B.	Cost of Conversion
C.	Cost of Purchase
D.	None of the above
Answer» B. Cost of Conversion