Walter Company Manufactures Greeting Cards With Regard to the Work-In-Process Inventory on September 30,materials Are

Walter Company manufactures greeting cards.Special glittery material is added at the end of the process in the Printing Department.Conversion costs are applied uniformly throughout the process.The weighted-average method of process costing is used.Data for the Printing Department for the month of September follow:
Work-In-Process Inventory,September 1:
$\begin{array} { l } \text {Units }&22,500\\ \text {Direct materials ( \( 0 \% \) complete) }&\$0 \\ \text {Conversion costs ( \( 30 \% \) complete) }&\$20,472 \\\end{array}$

$\begin{array} { l } \text { Units started in September}&127,500 \\ \text {Units completed in September }& 123,000\\ \text { Work-In-Process Inventory, September 30}&27,000 \\\end{array}$

$\begin{array} { l } \text { Direct materials added in September }&\$ 427,000\\ \text { Conversion costs added in September}&\$315,000 \\\end{array}$

With regard to the Work-In-Process Inventory on September 30,materials are 0 percent complete and conversion costs are 60 percent complete.The unit cost for conversion costs is ________.

A) $2.24
B) $2.26
C) $2.41
D) $2.73