The conversion process involves three common resources: material, direct labor and overhead.Which of the following is an example of material in that context? January 1, 2023 by admin Paper used to create a textbook. Tires used to manufacture a truck. Both paper used to create a textbook and tires used to manufacture a truck. Neither paper used to create a textbook nor tires used to manufacture a truck. See Answer Paper used to create a textbook.