At Bombay Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: $32,000 Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added $20,250 $384,100 Costs of conversion added $271,125 19,200 units WIP beginning (50% for conversion) Units started Units completed and transferred out 119,500 units 115,700 units WIP ending (60% for conversion) 23,000 units What is the cost per equivalent unit for direct materials? OA $2.77 OB $3.08 Oc $3.21 OD, $3.00