Vhal industries manutactured 2,000 units of its product Huge in the month of Aprili. It incurred a tntal cost of $126,000 suring the month. Out of this $126,000,$45,100 comprised of drect malarials used in the product and the rest was incurred because of the corversion cost involved in the procoss. Pyan had no opening or closing inventory. What wit be the total cost per unt of the product. assuming conversion costs contained $10,800 of indred labon A. 530 8. 344 c. 583 D. 557