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:

Beginning WIP Inventory 0 units

Units started 35000 units

Units completed/transferred to freezing 21500 units

Ending WIP (65% through assembly) 13500 units

Crust ingredients added $ 38880

Cheese added $ 22000

Sauce and toppings added $ 6500

Direct labor $ 32000

Manufacturing Overhead $ 5930.00

The cost per equivalent unit for conversion costs would be closest to

A. $ 0.78.

B.

$ 1.11$1.11.

C.

$ 1.25$1.25.

D.

$ 1.33$1.33.