Conversion cost per unit equals $9.00. Total materials costs are $60,000. Equivalent units are 20,000. How much is the total manufacturing cost per unit? A) $12.00. B) $3.00. C) $6.00. D) $9.00. The difference between a budget and a standard is that A) a budget expresses what costs were, while a standard expresses what costs should be. B) standards are excluded from the accounting system, whereas budgets art generally incorporated into the accounting system. C) a budget expresses management's plans, while a standard reflects what actually happened. D) a budget expresses a total amount, while a standard expresses a unit amount