Question Content AreaExcellent Inc. had a per$-$unit conversion cost of $$3\mathrm{.}00$ during April and incurred direct materials cost of $$112,000,$ direct labor costs of $$84,000,$ and manufacturing overhead costs of $$50,400$ during the month. How many units did it manufacture during the month?

a$.18,000$

b$.44,800$

c$.30,000$

d$.70,000$