A company uses a process costing system to record inventory costs. Data at the end of the month are follows:

Direct Material Conversion Cost

Units (%complete) ( %complete)

Work-in-process inventory 100 100% 80%

Finished goods inventory 900 100% 100%

The company uses the weighted average method to compute the costs. Its total costs for the month are $10,000 for direct materials and $19,600 for conversion costs. What is the total conversion costs per equivalent unit?

A.$19.60 B.$20.00 C.$24.50 D.$30.00