Al Jebel Electronics manufactures music player. Its costing system uses two cost categories, direct materials and conversion costs. Direct materials are added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Shaman Electronics uses weighted-average costing. The following information is available for the month of March 2015 for the Assembly department. Work in process, beginning inventory Conversion costs (30% complete) Completed and transferred units during April Work in process, ending inventory: Conversion costs (50% complete) 500 units 800 units 300 units The cost details for the month of March are as follows: Work in process, beginning inventory: Direct materials Conversion costs Direct materials costs added during April Conversion costs added during April $345,000 $360,000 $700,000 $1,120,000 Required: What is the conversion cost cost per equivalent unit during March? A. $1178.95 B. $950 C. $1557.90 D. $636 4 Activate Windows Go to Settings to activate Windows.