The information states that conversion costs depend on production capacity and not the actual units. While the selling and customer service costs also depend on number of customers that can be supported and not the actual number of customers it serves. They have 75 customers in 2012 and 80 customers in 2013. Calculate the growth component.

1. Units of D4H produced and sold 2. Selling price 3. Direct materials (kilograms) 4. Direct material cost per kilogram 5. Manufacturing capacity in units of D4H 6. Total conversion costs 7. Conversion cost per unit of capacity (row 6 row 5) 8. Selling and customer-service capacity 9. Total selling and customer-service costs 10. Selling and customer-service capacity cost per customer (row 9 row 8) 2012 2013 200 210 $40,000 $42,000 300,000 310,000 $8 $8.50 250 250 $2,000,000 $2,025,000 $8,000 $8,100 100 customers $1,000,000 $10,000 95 customers $940,500 $9,900