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 17,200 units 151,000 units 114,000 units 54,200 units $52,500 $26,200 $443, 100 $270,000 What is the cost per equivalent unit for conversion costs? A. $1.91 B. $2.35 C. $2.10 D. $1.79