From the information given below, determine the conversion cost for the month of February: Direct Materials $158,000 Direct Labor $42,000 Variable Manufacturing Overhead $68,000 Fixed Manufacturing Overhead $97,000 $207,000 $200,000 $110,000 $365,000 Based on the following information, calculate the per-unit product cost for Item # B93C if 6,000 units were produced: Direct Materials Direct Labor Manufacturing overhead Selling & Administrative $44,000 $38,000 $76,000 $20,000 $29.67 $28.52 $26.33 $24.81