If the costs for direct materials, direct labor and factory overhead were $522,200, $87.200, and $45,300, respectively for 12.000 equivalent units of conversion costs, the conversion cost per equivalent unit was $11 True W False If fixed costs are $1,500,000, the unit selling price is $250, and the unit variable costs are $120, what is the amount of sales (in units) required to realize an income from operations of $475,000? 16,458 units 11.538 units 7.885 units 15.192 units