At Ruby 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 What is the cost per equivalent unit for direct materials? 17,200 units 160,000 units 112,000 units 65,200 units $46,500 $25,200 $440,100 $260,000 OA. $2.48 OB. $2.75 C. $3.77 D. $3.37 O