Figure 6-6 Mannassass Company Manufactures Chairs

Figure 6-6 Mannassass Company manufactures chairs. The following information was given for the company:
Materials in the ending inventory were 100 percent complete and conversion in the ending inventory was 20 percent complete.
Refer to Figure 6-6. What are the costs per unit for materials and conversion respectively?

A) $22; $4
B) $29.33; $4.27
C) $11; $1.60
D) $88; $64
E) none of the above