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	$144,000
Total net production hours	1,800 hrs
Cycle time for Model A	1.15 hrs
Cycle time for Model B	0.65 hr

a.Model A = $81.50; Model B = $48.00

b.Model A = $87.95; Model B = $46.90

c.Model A = $92.00; Model B = $52.00

d.Model A = $88.80; Model B = $45.00