0 a The Johnson Company manufactures tote bags and adds all materials at the beginning of the process. The conversion costs for the beginning work-in-process is $12,000 and conversion costs added during the period was $138,300. The equivalent units of production for conversion costs is 43,000 units. Using the weighted average method, what is the cost per equivalent unit for conversion costs? A. $3.50 B. $3.22 C. $0.28 D. $4.50 10