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2906.16 pennies, rounded to the nearest penny is 2906 pennies.
792.98 is already rounded to the nearest penny. The .98 means 98 cents.
$37.38 would be rounded to the nearest penny. $37.40 would be rounded to the nearest nickel (or dime). $37.50 would be rounded to the nearest quarter. $37.00 would be rounded to the nearest dollar.
A penny is a unit if currency (money), thus one penny means one unit/coin of this currency (1p).
42.1 rounded to the nearest unit or nearest one is 42.