13. (5 points) Kamiti Corp. manufactures its' product in a two-step production process in Departments A and B and uses the weighted-average method for process costing. - Materials are added at the beginning of the process in Department B. - Conversion costs are added evenly throughout the process. - 10,000 units were completed and transferred out of Department B in this period. For Department B, the total cost per equivalent unit for transferred-out units in October was: Show your work for partiall credit. a. $2.75 b. $2.80 c. $2.85 d. $2.90