A golf ball manufacturer gives us its data for the year WIP Inventory, January 1 O units 8,900 units Units started Units completed and transferred out WIP Inventory, December 31 6,600 units 2,300 units $15,378 $6,900 Direct materials Direct labor Manufacturing Overhead $5,411 Units in ending WIP Inventory were 90% complete for materials and 60% complete for con On December 31, the cost per equivalent unit for conversion costs would be closest to O A. $1.42 O B. $0.86. O C. $1.77. O D. $1.54