At Delhi Incorporated, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: WIP beginning (70% for conversion) 15,200 units Units started 150,000 unit 120.poo unit 45,200 unit Units completed and transferred out WIP ending (50% for conversion) Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added S52.500 $25.200 S443.100 Costs of conversion added $260,000 What is the cost per equivalent unit for conversion costs? A $1.73 OB $2.00 OC 51.82 D$2.18