The Purpose of the Conversion Process Is to Transform Material

The purpose of the conversion process is to transform material, labor and overhead into a finished product.To accomplish that purpose, organizations can use one of three systems.Which of the following pairs includes examples of products that would use the same system?

A) Decks of playing cards, compact discs
B) Compact discs, made-to-order smoothies
C) Decks of playing cards, made-to-order smoothies
D) All of the pairs would use the same system.