6 BarGraphs Corp, had capacity to produce 12,000 units of L3 using 30,000 kg of direct materials. BarGraphs produced 11,650 units of L3 by processing 26,500 kg of direct materials. Conversion cost per unit is $7.50. BarGraphs can addor reduce manufacturing capacity in increments of 3,500 kgs. it is $7.50. BarGraphs can add or 00813 .d What is the cost of unused capacity for conversion costs of BarGraphs? A, $3,500 B. $10,500 O C. $3,000 O D. $2,625 a,ovo ID: 12.5-10a