Lakeland Chemical manufactures a product called Zing, Direct materials are added at the beginning of the process, and conversion activity occurs uniformly throughout production. The beginning work-in-process inventory is 30% complete with respect to conversion; the ending work-in-process inventory is 15% complete. The following data pertain to May: Units work in process, May 1 16,360 Units started during May 66,586 Units completed and transferred out 24,563 work in process, May 31 8,380 Direct Conversion Total Materials Costs Costs: Work in process, May 1 $ 46,456 $11,866 $ 28,653 Costs incurred during May 238,533 13,393 165,236 Totals $284,939 $91,130 $193,888 Using the weighted-average method of process costing, the cost per unit of conversion activity is: Multiple Choice O $2.56. O $2.61. O $2.60. O $2.16. O None of the answers is correct