Williams Company's direct labour cost is 25% of its conversion cost. If the manufacturing overhead cost for the last period is $45,000 and the direct materials cost is $25,000, what is the direct labour cost? $60,000 $15,000 $20,000 $33,333 As production manager, Mr. B is asked to track the manufacturing cost per unit on the factory floor. Total manufacturing costs were $100,000 before considering factory maintenance salaries of $12,000 and $50,000 of factory depreciation. How much is the calculation of manufacturing cost per unit if 500 units had been produced in the current quarter? 300 $324 200 $224