Quincy Manufacturing, Inc. makes kitchen appliance replacement parts. In May, Quincy produced 6,000 units. Costs incurred were as follows:

Direct Labor per unit ( 2 hrs. @ $32 per hour)	$64
Direct Materials per unit	$30
Indirect Labor (maintenance)	$15,000
Indirect Materials (total used)	$1,800
Manufacturing Overhead application rate (per unit)	$6

Given this data, the per-unit Conversion Cost for the month of May was:

Select one:

a. $36

b. $70

c. $94

d. $100

e. $32