A golf ball manufacturer gives us its data for the year WIP Inventory, January 1 Units started Units completed and transferred out WIP Inventory, December 31 Direct materials Direct labor Manufacturing Overhead 0 units 8,500 units 6,500 units 2,000 units $15,678 $6,900 $4,900 Units in ending WIP inventory were 90% complete for materials and 60% complete for conversion costs. On December 31, the cost per equivalent unit for direct materials would be closest to O A. $153 O B. $2 04 O c. $1.52 O D. $1.89