A process's beginning work in process inventory has $6,000 in conversion costs. During the period 40,000 units are completed. Total period added $84,000 conversion costs. There are 15,000 units in work in process, one-third complete for conversion, at period -end. What is the cost per equivalent unit of production for conversion using weighted average method?

a. $0.50 per EUP

b. $1.87 per EUP

c. $2.00 per EUP

d.$2.10 per EUP

e. $2.25 per EUP