Last year, Buckner & Jones Company incurred the following costs: Direct materials $44,000 Direct labor 46,400 Manufacturing overhead 45.900 Selling expenses 52,200 Administrative expenses 32,100 Buckner & Jones produced and sold 3,500 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 $26.14 O $26.24 O $26.37 $112.65