41 Which of the following is NOT a major enabling factor of the learning and growth perspective? customer attributes B employee capabilities C information system capabilities D employee attitudes At the beginning of 2020, Phoenix Company installed a JIT purchasing and manufacturing system The following information has been gathered about one of the company's products: Theoretical annual capacity Actual production Production hours available Actual conversion cost per hour 15,000 12,500 6,750 $12 42 The theoretical velocity per hour is 2.2 units 1.9 units 41.3 units 24 units 43 What is the ideal conversion cost per unit $6.48 per unit 0.54 per unit $12 per unit $5.4 per unit