The Assembly Department of Smart Computers incurred $250,000 in direct materials and $75,000 in conversion costs. The equivalent units of production for direct materials and conversion costs are 1,000 and 800, respectively.

The cost per equivalent unit of production (EUP) for conversion costs is:

A) $93.75 per EUP

B) $75.00 per EUP

C) $312.50 Per EUP

D) $250.00 per EUP