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 20,200 units 130,500 units 107,700 units 43,000 units $30,000 $22,500 $393,100 $271,125 What is the cost per equivalent unit for direct materials? (Round your final answer to the nearest cent.) O A. $3.31 B. $2.61 O C. $3.17 O D. $2.81