Figure 2-1

Multiple Choice

Figure 2-1.Concam Inc. manufactures television sets. Last month direct materials (electronic components, etc.) costing $500,000 were put into production. Direct labor of $800,000 was incurred, overhead equaled $450,000, and selling and administrative costs totaled $360,000. The company manufactured 8,000 television sets during the month. Assume that there were no beginning or ending work in process balances.
-Refer to Figure 2-1. The per-unit conversion cost was:

A) $218.75
B) $156.25
C) $162.50
D) $100.00