At Trapeze Corporation direct materials are added at the beginning of the process and conversions costs are uniformiy applied. Other details include: WIP beginning (50% for conversion) 29,200 units Units started 121,500 units Units completed and transferred out 106,700 units WIP onding (60% for conversion) 44,000 units Beginning WIP direct materials $35,000 Beginning WIP conversion costs $26,500 Costs of materials added $384,100 Costs of conversion added $266,125 What is the cost per equivalent unit for conversion costs? (Round your final answer to the nearest cent) O A $1.94 B. $2.41 C. $2.00