A pizza company produces frozen pizzas in three departments: assembly, freezing, and packaging. In assembly, crust ingredient 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: Beginrung WIP Inventory Units started Units completed/transfered to freezing Ending WIP (65% through asoembly) Crust ingredente added Cheese added Sauce and toppings added Direct labor Manufactuing Overhead O units 26,000 units 22500 unita 3,500 units $33,880 $15,000 $7,500 $24,00 $5,730 The cost per equivalent unit for conversion costs would be closest to $1.20. $1,00. $1.30. $1.01.