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: ine cost per equivaient unit ror crust ingredients would be closest to 31.66 30.80 51.39. $1.44