Current Attempt in Progress

Physical units accounted for are $156000.$ Total conversion costs are $$399204.$ There are $4100$ units in ending work in process inventory which are $40\%$ complete as to conversion costs. What is the conversion cost per unit?

$$2\mathrm{.}60$

$$2\mathrm{.}49$

$$2\mathrm{.}57$

$$2\mathrm{.}53$