Azucar, Inc. has six processing departments for refining sugar-Affination, Carbonation, Decolorization, Boiling, Recovery, and Packaging. Conversion costs are added evenly throughout each process. Data from August for the Decolorization Department are as follows: Metric Tons O 13,500 Beginning Work -in - Process Inventory Transferred in Completed and transferred out to Boiling in August Ending Work-in - Process Inventory 5,500 8,000 Costs $0 Beginning Work-in - Process Inventory Costs added during August Anna nan O A. $222.22 per metric ton for direct materials; $222.22 per metric ton for conversion costs O B. $222.22 per metric ton for direct materials; $150.00 per metric ton for conversion costs O C. $81.48 per metric ton for direct materials; $200.00 per metric ton for conversion costs OD. $200.00 per metric ton for direct materials; $81.48 per metric ton for conversion costs August Ending Work-in - Process Inventory 5,500 8,000 Costs $0 Beginning Work-in - Process Inventory Costs added during August Direct materials Direct labor Manufacturing overhead Total costs added during August 3,000,000 1,100,000 625,000 $4,725,000 The ending Work-in-Process Inventory is 100% and 75% complete with respect to direct materials and conversion costs, respectively. The weighted average method is used. Compute the cost per equivalent unit for direct materials and conversion costs. (Round any intermediate calculations and your final answer to two decimal places.) O A. $222.22 per metric ton for direct materials; $222.22 per metric ton for conversion costs O B. $222.22 per metric ton for direct materials; $150.00 per metric ton for conversion costs OC. $81.48 per metric ton for direct materials; $200.00 per metric ton for conversion costs O D. $200.00 per metric ton for direct materials; $81.48 per metric ton for conversion costs