L800 units that can be produced. The industry market size for appliances increased 10% from 2019 to 2020. The following additional data are available for 2019 and 2020: Units of L800 produced and sold Selling price Direct materials (square feet) 2019 95,000 32,000 2020 35,200 $330 $315 93,500 Direct material costs per square foot $30 Manufacturing capacity for L800 (units) 40,000 $33 38,400 Total conversion costs $844,800 $880,000 Conversion costs per unit of capacity $22 $22 What is the cost effect of the growth component for conversion costs?