Intercontinental, Inc., provides you with the following data for its single product:

Sales price per unit $ 52.00

Fixed costs (per month):

Selling, general, and administrative (SG&A) 1,800,000

Manufacturing overhead 2,700,000

Variable costs (per unit):

Direct labor 6.00

Direct materials 13.00

Manufacturing overhead 10.00

SG&A 5.00

Number of units produced per month 300,000 units

Required:

Compute the amounts for each of the following assuming that both production levels are within the relevant range. (Do not round intermediate calculations. Round your answers to 2 decimal places.)

What would be the:

conversion cost per unit

and

full absorption cost per unit?