A firm's Mixing Department has materials costs of $3.85 per unit. The department has 68,000 units of ending work in process inventory, which are 80% complete as to conversion costs and 100% complete as to materials costs. If the total cost of the department's ending inventory is $392,360, what is the department's conversion cost per unit? $2.40 $1.92 $3.20 $2.82