A golf ball manufacturer gives us its data for the year: WIP Inventory, January 1 Units started 0 units 9,400 units Units completed and transferred out WIP Inventory, December 31 6,400 units 3,000 units Direct materials $15,078 $6,800 $5,000 Direct labor Manufacturing Overhead Units in ending WIP Inventory were 90% complete for materials and 60% complete for conversion costs. V On December 31, the cost per equivalent unit for direct materials would be closest to O A. $1.25. B. $1.84. C. $1.44 O D. $1.66. Click to select your