. At Sunrise Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include:

WIP beginning (50% for conversion)	19,200 units
Units started	120,500 units
Units completed and transferred out	116,700 units
WIP ending (60% for conversion)	23,000 units
Beginning WIP direct materials	$35,000
Beginning WIP conversion costs	$22,500
Costs of materials added	$384,100
Costs of conversion added	$271,125

What is the cost per equivalent unit for conversion costs?

A.$2.25

B.$2.08

C.$2.10

D.$2.32