Ultimate Warrior Company Produces Plastic Cups in a One- Department

Ultimate Warrior Company produces plastic cups in a one- department process. The following information is available: $\begin{array}{ll}\text { Work-in-process inventory,beginning }&0\\\text { Units started } & 60,000 \\\text { Units complete and transferred out } & 48,000 \\\text { Work-in-process inventory,ending } & 12,000 \\\text { Direct materialsadded } & \$ 240,000 \\\text { Direct labor } & \$ 165,600 \\\text { Factory overhead } & \$ 82,800\end{array}$ The units still in process are 100% complete with respect to direct materials and 60% complete with respect to conversion costs. The unit cost of conversion costs is:

A) $0.88
B) $4.50
C) $4.14
D) $5.18