am 1 Cpt 14-16 6 13 Rchards Carpion thodod costing. The following information is available for October in its Fabricating Department Beginning inventory: 99,000 units, 75% complete as to materials and 20% complete as to conversion. Units started and completed: 269,000. Units completed and Ending inventory: 39,500 units, 40% complete as to materials and 15% complete as to conversion. transferred out 368,000 ints 0102.3s Costs Costs in beginning Work in Process Direct Materials: $56.200 Costs in beginning Work in Process-Conversion: $98.700 Costs incurred in October- Conversion: $938,300. Calculate the cost per equivalent unit of materials $2.69 $2.42 $2.15 $2.65