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) Units started Units completed and transferred out WIP ending (60% for conversion) Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added Costs of conversion added 27,200 units 126,500 units 112,700 units 41,000 units What is the cost per equivalent unit for conversion costs? $35,000 $28,500 $384,100 $261,125 A. $1.90 B. $2.29 C. $2.11 D. $1.88