Last year, Buckner & Jones Company incurred the following costs: Direct labor Direct materials $42,000 63,000 Manufacturing overhead. 94,500 25,200 23,100 Selling expenses Administrative expenses Backer & 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) O. 55055 Ob. $95.00 Oc. 37644 Od. $12565