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	33,000 units
Units completed/transferred to freezing	17,500 units
Ending WIP (65% through assembly)	15,500 units
Crust ingredients added	$42,880
Cheese added	$25,000
Sauce and toppings added	$7,200
Direct labor	$27,000
Manufacturing Overhead	$5,830

The cost per equivalent unit for cheese, sauce, and toppings would be closest to

A.

$0.68.

B.

$1.30.

C.

$1.19.

D.

$1.84.