At Hodgson Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include Beginning WIP direct materials $37,000 Beginning WIP conversion costs $20,250 Costs of materials added $387.100 Costs of conversion added $271125 WIP beginning (50% for conversion) 24,200 units A. $2.87 B. $3.22 C. $2.62 OD. $3.94 Click to select your answer LOSIS OT conversion added WIP beginning (50% for conversion) Units started Units completed and transferred out WIP ending (60% for conversion) $271,125 24,200 units 123,500 units 107.700 units 40,000 units What is the cost per equivalent unit for direct materials? (Round your final answer to the O A. $2.87 O B. $3.22 O c. $2.62 OD. $3.94 Click to select your