At Onyx 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) Units started Units completed and transferred out WIP ending (50% for conversion) Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added Costs of conversion added 23,200 units 152,000 units 119,000 units 56,200 units $44,500 $25,200 $442,100 $260,000 What is the cost per equivalent unit for direct materials? O A. $3.31 OB. $2.78 O c. $2.52 OD. $3.42