JC Manufacturers Ltd manufactured 2,500 units of one of its products, JC100, in the month of August. It incurred a total cost of $115,000 during the month. Out of this $115,000, $55,000 comprised of direct materials used in the product and the rest was incurred because of the conversion cost involved in the process. There was no opening or closing inventory of JC100. What will be the total cost per unit of the product, assuming conversion costs contained $5,000 of indirect labour?

	a.	$46
	b.	$23
	c.	$44
	d.	$20
	e.	None of the answers.