At Sunrise Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include MP beginning (50% for conversion) Units started Units completed and transferred out WIP ending (60% for conversion) 19200 units 120.500 units 116,700 units 23,000 units 35,000 $22,500 $384,100 $271,125 WIP direct materials IP conversion costs Costs of Costs of conversion added What is the cost per equivalent unit for direct materials? O A. $3.08 OB. S2.75 . s321 O D. $3.00