A transfer of $30,000 from the assembly department to the packaging department would require the entry of a A. debit to WIP Inventory - Assembly. B. credit to WIP Inventory - Assembly C. credit to Raw Materials Inventory. D. debit to Finished Goods Inventory. At Onyx Incorporated, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: WIP beginning (70% for conversion) 23,200 units Units started 155,000 units Units completed and transferred out 118,000 units WIP ending (50% for conversion) 60,200 units Beginning WIP direct materials $52,500 Beginning WIP conversion costs $25,200 Costs of materials added $438,100 Costs of conversion added $260,000 What is the cost per equivalent unit for direct materials? A. $2.75 O B. $2.46 C. $3.31 D. $3.47