Taylor Edwards Inc, manufactures television sets. Last month, direct materials (electronic components, etc.) costing $550,000 were put into production Direct labor of $880,000 was incurred, manufacturing overhead equaled $495,000, and selling and administrative costs totaled $.396,000. The company manufactured 3,400 television sets during the month. Assume that there were no beginning or ending work-in-process balances. What was the per-unit conversion cost? (Note: Round your answer to two decimal places.) a. $100.15 b. $163.69 c. $218.75 d. $162.54