5. Quincy Manufacturing, Inc. makes kitchen appliance replacement parts. In May, Quincy produced 2000 units. Costs incurred were as follows: Direct Labor per unit (2 hrs. @ $30/hr.) Direct Materials per unit Indirect Labor (maintenance) Indirect Materials (total used) Manufacturing Overhead application rate (per unit) $60 $10 $5,000 $600 Given this data, the per-unit Conversion Cost for the month of May was: A) $12 B) $30 C) $70 D) $72 E) $62