Allar non, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details inclu Beginning WIP direct materials $38,000 Beginning WIP Conversion costs $20,250 Costs of materials added $384.100 Costs of conversion added $271,125 WIP beginning (50% for conversion) 21,200 units Units started 122,500 units Units completed and transferred out 106,700 units WIP ending (60% for conversion) 37,000 units What is the cost per equivalent unit for direct materials? O A. $3.96 OB. $3.27 O c. $2.67 OD. $2.94