Excellent Inc.had a per-unit conversion cost of $3.00 during April and incurred direct materials cost of $112,000, direct labor costs of $84,000, and manufacturing overhead costs of $50,400 during the month.How many units did it manufacture during the month?
A) 70,000
B) 18,000
C) 44,800
D) 30,000

Question

Quizplus · Accepted Answer

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Units manufactured during the month = Total conversion cost / Per-unit conversion cost
Units manufactured during the month = $134,400 / $3.00 = 44,800 units