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At Trapeze 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 28,200 units 126,500 units 112,700 units 42,000 units $35,000 $31,500 $384,100 $266,125 What is the cost per equivalent unit for conversion costs? (Round your final answer to the nearest cent.) A. $2.35 B. $1.93 C. $1.92 D. $2.16