A golf ball manufacturer gives us its data for the year: WIP Inventory, January 1 O units Units started 8,500 units Units completed and transferred out 6,100 units WIP Inventory, December 31 2,400 units Direct materials $15,478 Direct labor $7.100 Manufacturing Overhead $5,200 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. $1.63 OB. $2.05. O C. $1.87 OD. $1.45