D Question 6 Rock Manufacturing produced 10,000 units in 2019 and reported the following costs: Sandpaper $32,000 Leasing Costs-Plant 384,000 Material Handling 320,000 Depreciation Equipment 224,000 Coolants & Lubricants 22.400 Property Taxes-Equipment 32.000 Indirect Manufacturing Labor 715,200 Fire Insurance-Equipment 16,000 Direct Manufacturing Labor 4.176.000 Direct Material Purchases 3,140,000 Direct Materials, 1/1/19 348,000 Direct Materials, 12/31/19 280,000 Finished Goods, 1/1/19 672,000 12,800,000 Sales Revenue Finished Goods, 12/31/19 Sales Commissions 1.280,000 640,000 Work-in-process, 1/1/19 96,000 Sales Salaries 576,000 Workin 715.200 16,000 Indirect Manufacturing Labor Fire Insurance-Equipment Direct Manufacturing Labor Direct Material Purchases 4176,000 3140,000 348,000 Direct Materials 1/1/19 280.000 Direct Materials 12/31/19 Finished Goods. 1/1/19 672.000 Sales Revenue 12,800,000 Finished Goods, 12/31/19 1,280,000 Sales Commissions 640,000 Work-in-process. 1/1/19 96,000 Sales Salaries 576,000 Work-in-process, 12/31/19 64,000 480,000 Advertising Costs Administration Costs 800,000 Calculate the amount of conversion cost per unit, $452.96 5668.96 5592.16 $348.16