Figure 2-1

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