Which of the following cost classification is typically used in process costing? O Prime costs and applied overhead O Conversion costs and applied overhead O Direct materials, direct labor, and applied overhead Direct materials and conversion costs On March 1, Job 101 had a beginning balance of $200. During March, direct materials cost of $300 and direct labor cost of $400 occurred while working on the job. Overhead is applied to production at a rate of 70% of direct labor cost charged. There are 5 units in Job 101. What is the per-unit cost of product on Job 101? O $196 O $980 $236 $1,180