May I know the solving process of the first question? Thank you

1. Carson Manufacturing, Inc. makes refrigerator replacement parts. In May, Carson produced 2,000 units. Costs incurred were as follows: Direct Labor per unit $30 (2 hrs.@ $15/hr.) Direct Materials per unit $15 Manufacturing Overhead application rate (per unit) $5 Given this data, what wps the Conversion Cost per unit? e $30 $35 $15 e $40