TB MC Qu$.2-78($Algo$)$ The estimated unit costs for a company...

The estimated unit costs for a company to produce and sell a product at a level of $12,300$ units per month are as follows:

Cost Item Estimated Unit Cost

Direct material $ $32$

Direct labor $31$

Variable manufacturing overhead $26$

Fixed manufacturing overhead $6$

Variable selling expenses $4$

Fixed selling expenses $5$

What are the estimated conversion costs per unit?

Multiple Choice

$$37$

$$57$

$$32$

$$63$