The production progress report of the AB Company, regarding its product, during the month of April shows the following data:

• 8,000 units were in the Work-In-Process beginning inventory, which were 75% complete.
• 47,000 units were completed during the month and transferred to the finished goods warehouse.
• 5,000 units were in the Work- In-Process ending inventory, which were 60% complete.

The company adds the required materials at the beginning of the manufacturing process, but the conversion costs incur uniformly throughout the manufacturing process. The total cost for materials was $439,400 and conversion was $482,500.

1.) The unit materials cost of the production in April was closest to: A. $8,279

B. $8,773

C. $8,616

D. $9,650

2.) The conversion cost per unit of the production in April was closest to:

A. $9.279

B. $8.773

C. $8.616

D. $9.650

3.) The total manufacturing cost per unit of production in April was closest to:

A. $17.57

B. $18.10

C. $17.56

D. $17.07