Prime costs amount to 55% of the total manufacturing cost. During the period 12,000 units...

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Accounting

Prime costs amount to 55% of the total manufacturing cost. During the period 12,000 units were produced and total manufacturing costs incurred amounted to $144,000. Direct labour is equal to 40% of total conversion costs. The direct material cost per unit is.

a) $3.60

b) $3.00

c) $6.60

d) $5.40

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