At the Beginning of 2018, Haroldson Company Installed a JIT

Multiple Choice

At the beginning of 2018, Haroldson Company installed a JIT purchasing and manufacturing system. The following information has been gathered about one of the company's products. $$\begin{array} { l l } \text { Theoretical annual capacity } & 9,000 \\\text { Actual production } & 3,600 \\\text { Production hours avail able } & 3,000 \\\text { Actual cost per unit } & \$ 33\end{array}$$ What is the ideal conversion cost per unit?

A) $39.60 per unit.
B) $16.50 per unit.
C) $99 per unit
D) $11 per unit.