Excellent Inc. had a per-unit conversion cost of $3.00 during April and incurred direct materials cost of $112,000, direct labor costs of $84,000, and manufacturing overhead costs of $50,400 during the month. How many units did it manufacture during the month? 44,800 70,000 18,000 O 30,000 Question 39 2 pts Ringing Solutions produces 12,000 units of a cell phone. The production requires prime costs of $400,000, uses 2,500 machine hours, and takes 1,800 setup hours. The activity rates are $50 per machine hour and $130 per setup hour. What is the unit cost of a cell phone? (Note: Round answer to two decimal places.) $60.15 $30.55 $40.35 $100.65 $63.25