Lager Ltd.s production volume and per unit information for the year is given below:

Per unit information:

	Direct labour	$15
	Direct material	12
	Applied manufacturing overhead	5
Unit production (budget)		23046
Unit production (actual)		32427

For Lagers total units produced this year, how much were the conversion costs?

Select one:

a. $1037664

b. $648540

c. $460920

d. $875529