Assembly Department, the Programming Department, and the Testing Department. Direct materials are Shiffon Electronics manufactures music players. Its costing system uses two cost categories, direct materials and conversion costs. Each product must pass through added at the beginning of the production process. Conversion costs are allocated evenly throughout production. Shiffon Electronics uses weighted - average costing. The following information is available for the month of March 2020 for the Assembly department. Work in process, beginning inventory 320 units Conversion costs (30% complete) Units started during March 850 units Work in process, ending inventory: 120 units Conversion costs (50% complete) The cost details for the month of March are as follows: Work in process, beginning inventory Direct materials Conversion costs $345,000 $363,000 O A. $1,322.97 OB. $1,012.16 O c. $1,339.19 OD. $960.26 320 units 850 units 120 units Work in process, beginning inventory Conversion costs (30% complete) Units started during March Work in process, ending inventory: Conversion costs (50% complete) 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 March Conversion costs added during March $345,000 $363,000 S701,000 $1,123,500 What is the conversion cost per equivalent unit in March? (Round to the nearest cent) O A. $1,322.97 OB. $1,012.16 O c. $1,339.19 OD. $960.26