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) 29,200 units Units started 130,500 units Units completed and transferred out 110,700 units WIP ending (60% for conversion) Beginning WIP direct materials 49,000 units $35,000 Beginning WIP conversion costs Costs of materials added Costs of conversion added What is the cost per equivalent unit for conversion costs? $25,500 $384,100 $266,125 A. $1.83 B. $2.08 C. $1.90 D. $2.33 ...