46) At Trapeze Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: WIP beginning (50% for conversion) Units started Units completed and transferred out WIP ending (60% for conversion) Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added Costs of conversion added 24,200 units 129,500 units 106,700 units 47,000 units $40,000 $29,500 $388,100 $264,125 What is the total cost of units remaining in ending WIP? A) $130,908.91 B) $192,606.00 C) $179,279.36 D) $184,781.55 At Trapeze Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: WIP beginning (50% for conversion) Units started Units completed and transferred out WIP ending (60% for conversion) Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added Costs of conversion added 23,200 units 120,500 units 109,700 units 34,000 units $35,000 $31,500 $384,100 $264,125 What is the cost per equivalent unit for conversion costs? A) $2.44 B) $2.03 C) $2.06 D) $2.27