A deodorant manufacturer offers the following information: WIP Inventory, January 1 Units started Units completed and transferred out WIP Inventory, December 31 Direct materials Direct labor Manufacturing Overhead O units 25,600 units 18,200 units 7,400 units $282,480 $582,000 $331,920 The units in ending WIP Inventory were 60% complete for materials and 40% complete for conversion costs. On December 31, the cost per equivalent unit for conversion costs would be closest to O A. $40.85 O B. $32.00 O C. $43.19 OD. $29.04. d R