Trusted Products Company makes a household appliance with model number L800. The goal for 2018 is to reduce direct materials usage per unit. No defective units are currently produced Manufacturing conversion costs depend on production capacity defined in terms of units that can be produced. The Industry market for appliances increased 10% from 2017 to 2018 The following additional data are available for 2017 and 2018 2017 2010 Units of LSD produced and sold 35 000 Selling price 310 SO Direct ma r e 300 Direct materials costs per square feet 336 Manu ng capacity for L100 ) 43,750 42060 Total conversion 11.11.250 1.135 Conversion costs per unit of capacity What is the cost offect of the most comment for directa OA 1120.000 OB 13.00 OC. $1.295.000 F OD. $33.600