136) The Nesting Company manufactures birdhouses in a single manufacturing process. The following 136) information has been provided by Nesting Company:

lOMoARcPSD|406530

Work in process inventory, Jan. 1 Units started in production

Work in process inventory, Dec. 31 Production costs:

Direct materials

Direct labor Manufacturing overhead

0units 14,000 units 5,000 units

$38,500 $13,975 $8,600

The ending work in process was 100% complete with respect to direct materials and 35% complete with respect to conversion costs. What was the cost per equivalent unit of production for conversion costs?

A) $.80 B) $2.51 C) $2.10 D) $1.61