production for August was $1,840$ units, and motor drives shipped amounted to $1,360$ units. Conversion costs are applied based on units of production

From the foregoing information, determine the manufacturing cost per unit.

a$.$ $$219\mathrm{.}00$

b$.$ $$249\mathrm{.}00$

c$.$ $$279\mathrm{.}00$

d$.$ $$808\mathrm{.}13$