Figure 6-6 Pelosi Company Manufactures Chairs

Figure 6-6 Pelosi Company manufactures chairs.The following information was given for the company:
Units, beginning work in process 0
Units started 20,000
Units completed ?
Units, ending work in process 5,000
Cost of direct materials $440,000
Cost of conversion $ 64,000
Materials in the ending inventory were 100 percent complete and conversion in the ending inventory was 20 percent complete.
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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 these