A pizza company produces frozen pizzas in three departments: assembly, freezing, and packaging. In assembly, crust ingredients are added at the beginning of the process. After the crust is made, the sauce, cheese, and toppings are added at the end of the process. Conversion costs are added evenly. Data for the assembly department includes: Units started Ending WIP (65% through assembly) Beginning WIP Inventory 0 units 31,000 units Units completed/transferred to freezing 14,500 units 16,500 units $37,880 $17,000 $7,500 $32,000 $6,330 Crust ingredients added Cheese added Sauce and toppings added Direct labor Manufacturing Overhead The cost per equivalent unit for conversion costs would be closest to A. $0.81. B. $1.69. 00 C. $1.52. D. $1.22.