23) Under the weighted-average method, how would you calculate the cost per equivalent units with regards to conversion costs? A) conversion costs for work done in the current period/units completed and transferred out in the current period B) (total conversion costs in beginning work in process)/(units completed and transferred out during the period + equivalent units in ending inventory) C) (total conversion costs in beginning work in process + conversion cost for work done in the current period)/(units completed and transferred out during the period + equivalent units in ending inventory) D) (total direct labor costs in beginning work in process + conversion cost for work done in the current period)/(units completed and transferred out during the period + equivalent units in ending inventory