2020 2021 Units of concrete panels produced and sold 20,000 22,000 {:[" Sellling price "],[" Direct Materials (volume of concrete) "]:} 2,400 2,200 Direct Materials cost / each volume of concrete 2,500,000 2,300,000 {:[" Manufacturing processing capcaity (volume of "],[" concrete) "]:} 11.50 12.00 {:[" Conversion cost (all manufacturing cost except "],[" direct materials) "]:} 3,000,000 2,900,000 {:[" Conversion cost per unit of capacity "],[" R\&D employees "]:} 18,000,000 17,000,000 {:[" R\&D costs "],[" R\&D cost per employee "]:} 6.00 5.86 Market growth 500,000 4 What was the change in conversion cost due to price-recovery? (413,793)F (41,379)F 3,333,333U