Huron Industries has recently developed two new products, a cleaning unit for laser discs and a tape duplicator for reproducing home movies taken with a video camera. However, Huron has only enough plant capacity to introduce one of these products during the current year. The company controller has gathered the following data to assist management in deciding which product should be selected for production.

Huron's fixed overhead includes rent and utilities, equipment depreciation, and supervisory salaries. Selling and administrative expenses are not allocated to products.

	Tape Duplicator	Cleaning Unit
Raw materials	$44.00	$36.00
Machining @ $12/hour	18.00	15.00
Assembly @ $10/hour	30.00	10.00
Variable overhead @ $8/hour	36.00	18.00
Fixed overhead @ $4/hour	18.00	9.00
Total cost	$146.00	$88.00
Suggested selling price	$169.95	$99.98
Acutal research and development costs	$240,000	$175,000
Proposed advertising and promotion costs	$500,000	$350,000

For Huron's tape duplicator, the unit costs for raw materials, machining, and assembly represent:

Group of answer choices

conversion costs.

common costs.

prime costs.

committed costs.