A company uses a process costing system to record inventory costs. Data at the end of the month are as follows:UnitsDirect materials (% complete)Conversion cost (% complete)Work-in-process inventory100100%80%Finished goods inventory900100%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 cost per equivalent unit? $20.00 $24.50 $19.60 $30.00