Bustamante Company makes a garden edge-trimmer. The goal for 2020 is to reduce direct materials usage per unit. No defective units are produced. Manufacturing conversion costs depend on production capacity defined in terms of garden edge-trimmers that can be produced. The following additional data are available for 2019 and 2020:

	2019	2020
Units of garden edge-trimmer produced and sold	10,000	11,000
Selling price	$98	$102
Direct materials (square feet)	30,000	29,000
Direct material costs per square foot	$10	$11
Manufacturing capacity for garden edge-trimmers (units)	12,500	11,000
Total manufacturing conversion costs	$250,000	$242,000
Manufacturing conversion costs per unit of capacity	$20	$22