Keller Company Manufactures Plastic Cups in One Department The Units in the Ending Work-In-Process Inventory Are 50 Percent

Keller Company manufactures plastic cups in one department.The following information is available:
$\begin{array} { l } \text {Work-In-Process Inventory, beginning }&0\\ \text { Units started}&60,000\\ \text {Units completed and transferred }&48,000\\ \text {Work-In-Process Inventory, end}&12,000\\\end{array}$

$\begin{array} { l } \text {Direct materials added }&\$ 240,000\\ \text {Direct labor }&\$164,780 \\ \text {Factory overhead }&\$ 82,000\\\end{array}$

The units in the ending Work-In-Process Inventory are 50 percent complete with respect to direct materials and 50 percent complete with respect to conversion costs.The unit cost of conversion costs is ________.

A) $0.88
B) $4.14
C) $4.57
D) $5.18