) At Opal 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) 22,200 units Units started 156,000 units Units completed and transferred out 115,000 units WIP ending (50% for conversion) 44.500 units Beginning WIP direct materials $44,500 Beginning WIP conversion costs $25,200 Costs of materials added $438,100 Costs of conversion added $260,000 What is the cost per equivalent unit for direct materials? A $2.46 B. $3.52 OC. $2.71 D. $3.29 Click to select your answer Type here to search ORI E L