Based on the following information, calculate conversion cost per unit for Model A and Model B using duration-based costing. (Round answer to two decimal places.) Line Item Description Numerical Value Conversion cost $126,000 Total net production hours 1,800 hrs Cycle time for Model A 1.25 hrs Cycle time for Model B 0.75 hr a. Model A = $83.45; Model B = $47.40 b. Model A = $77.00; Model B = $48.50 c. Model A = $87.50; Model B = $52.50 d. Model A = $84.30; Model B = $45.50