2ymosia Manufacturing produces s pestieide chemical and uses process casting There are three Janusry 1, the Reining Deparment had 2.000 gaions of parsally processed product in prod.ction. During January, 33,000 galons were taraforred in from the Moong Deparmert, and 29.000 gaions were completed and transakamed out. Nt the end of he marth, there were 6,000 gaions of partialy processed product remaining in the Refining Department. See adtiional detals below ng departments-Maing Reining, and Packaging. On Refining Department, beginning balance at January 1 Quanity Coet: 2,000 unts (padlly processed 515,600 of costs tunsfarred in 1,100 toral acmunt ts added durina J OA 5142 OB. $1.46 O c. $8.17 O. $1.40 Costs added during January $222.400 3,750 $48,000 Comversi Refining Department, ending balance at January 31 Guantity 6,000 ns (partaly pracessed) Per am compite tr oonversion cost: 60% What was the cost per equivalent unit with respect to comersion casts tor the Reining Deparment in the month of January? (Use the weighted-sverage method, and round your O A. $1.42 O c. $8.117 B. $1.46 O D. $140