The conversion cost per equivalent unit (rounded to the nearest cent) for materials is $92.30 $39.52. The power costs of Manny's Manufacturing behave as a mixed cost. The activity that creates most of the power costs is machine usage. Therefore, power costs will be analyzed in relation to machine hours. Machine hours and power costs for the past six months are as follows Using the High-Low Method, what is the fixed cost for Manny's Manufacturing for the month of June. $0.075/hour $1, 500.00 $2, 700.00 $4, 200.00 The following are sales and cost data for LMNOP Company. The total sales and cost information is based on the sale of 30,000 units