Last year, Buckner 8 Jones Company incurred the following costs; Buckner \& Jones produced and sold 2,060 units at a sales price of $131.25 each. Assume that beginning and ending inventories of materials, work in process, and finished goods were zero. What was the conversion cost per unit? (Note: Round answer to two decimal places.) a. 595.00 b. 576.46 c. $125.65 d. 550.55