60. Laner Company has the following data for the production and sale of 2,000 Sales price per unit Fixed costs s 800 per unit $400,000 per period $200,000 per period Manufacturing overhcad Marketing and administrative Manufacturing overhcad Direct labor s 50 per unit s 80 per unut 5 100 per unit s 200 per unt units. Direct materials What is the total manufacturing cost per unit? A. $380 B. $430 C. $480 D. $730 61. Laner Company has the following data for the production and sale of 2,000 Sales price per unit Fixed costs s 800 per unit Marketing and administrative Manufactuning overhead $400,000 per period 5200,000 per period Variable costs Manufacturing overhead Direct labor Direct materials S 50 per unit S 80 per unit s 100 per unt per una What is the full cost per unit of making and selling the product? A. $430 B. $480 C. $530 D. $730 62. Laner Company has the following data for the production and sale of 2,000 Sales price per unit Fixed costs s 800 per unit Marketing and administrative Manufacturing overhead 5400,000 per period $200,000 per peniod Variable costs Marketing and administrative Manufacturing overhead Direct labor s 50 per unit S 80 per unit 5 100 per unit 5 200 per nit units Drect materials What is the contribution margin per unit? A. $70 B. S320 C. $370 D. $430 63. Laner Company has the following data for the production and sale of 2,000 s 800 per unt Sales price per unit Pixed costs $400,000 per period Marketing and administrative Manufacturing overhead $200,000 per period s 50 per un 5 100 per unit Variable costs Direct labor S 200 per unit units. Direct materias What is the conversion cost per unit? A. $100 B. $180 C. $280 D. $380 Show work, Please