The estimated costs for Middleton Inc to produce and sell a product at a level of 12,000 units per month are as follows: Cost Item Direct material Direct labor ...... Manufacturing overhead Variable selling expenses Fixed selling expenses Estimated Unit Cost $37,000 $14,000 $38,000 $3 per unit $4 per unit What are the estimated Conversion Costs? A. $51,000 B. $89,000 C. $52,000 D. $127,000 O E. $75,000