JB Juice Company uses a manufacturing process that has two distinct stages: the juicing process (P1) and the straining process (P2). Raw material is consumed in P1 at the beginning of the process. No additional raw material is required in the second stage of the process (in P2). The following information pertains to the production of 5,000 units of output in March 2011: Assume 5,000 units are 100% complete with respect to raw materials and conversion costs at the end of March. P1 P2 Direct raw materials $120,000 $ 0 Direct labor $40,000 $60,000 Equipment maintenance $60,000 $80,000 Plant depreciation $80,000 $100,000 The conversion cost per unit of output for stage PI for the JB Juice Company totals: A. $84 per unit. B. $36 per unit. C. $20 per unit. D. $64 per unit.