Wachman Company produces a product with the following per-unit costs:

Direct materials $15

Direct labor 6

Manufacturing overhead 19

Last year, Wachman produced and sold 2,000 units at a price of $75 each. Total selling and administrative expense was $30,000.

Refer to the information for Wachman Company above. Conversion cost per unit was

a. $21.
b. $25.
c. $34.
d. $40.
e. None of these choices are correct.