A. In the manufacture of 9,100 units of a product, direct materials cost incurred was $171,700, direct labor cost incurred was $113,900, and applied factory overhead was $45,700. What is the total conversion cost? Choose the correct answer below. $159,600 $45,700 $331,300 $171,700 B. In the manufacture of 9,900 units of a product, direct materials cost incurred was $145,100, direct labor cost incurred was $80,000, and applied factory overhead was $58,000. What is the total conversion cost? Choose the correct answer below. $110,400 $283,100 $225,100 $138,000 C. Strait Co. manufactures office furniture. During the most productive month of the year, 3,000 desks were manufactured at a total cost of $83,400. In the month of lowest production the company made 1,290 desks at a cost of $63,600. Using the high-low method of cost estimation, total fixed costs are? Choose the correct answer below. $83,400 $63,600 $48,660 $19,800 D. Given the following cost and activity observations for Bounty Company's utilities, use the high-low method to calculate Bounty's variable utilities cost per machine hour. Round to the nearest cent. Cost Machine Hours March $3,003 14,974 April 2,643 10,129 May 2,878 11,753 June 3,649 17,899 Choose the correct answer below. $0.13 $1.29 $0.91 $0.87