a 2.97

b3.57

c3.25

d 2.88

At Dumbledore Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: $32,000 $36,000 $384,100 $390,100 Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added Costs of conversion added WIP beginning (50% for conversion) | 25.200 units 122,500 units Units started 106,700 units Units completed and transferred out WIP ending (60% for conversion) 41,000 units What is the cost per equivalent unit for conversion costs