Last year, buckner & jones company incurred the following costs: direct materials $42,000 direct labor 63,000 manufacturing overhead 94,500 selling expenses 25,200 administrative expenses 23,100 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.$125.65
b.$76.46
c.$95.00
d.$50.55