Azucar, Inc. has six processing departments for rening sugarAination, Carbonation, Decolorization, Boiling, Reoovery, and Packaging. Conversion costs are added evenly throughout each process. Data from August for the Decolorization Department are as follows: Metric Tons Beginning Work in Process Inventory 0 Transferred in production 13,000 Completed and transferred out to Boiling in August 7.000 Ending Work - in - Process inventory 6,000 Costs Beginning Work in Process Inventory $0 Costs added during August Direct materials 3.000.000 Direct labor 1,100,000 _.,........,.....t .. .....__........_., Transferred in production 13,000 Completed and transferred out to Boiling in August 7.000 Ending Work in Process Inventory 6.000 Costs Beginning Work - in - Process Inventory $0 Costs added during August Direct materials 3,000,000 Direct labor 1.100.000 Manufacturing overhead 625.000 Total costs added during August $4,725,000 The ending Work in Process Inventory is 100% and 50% 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 nal answer to two decimal places.) 0 A. $230.77 per metric ton for direct materials: 230.77 per metric ton for conversion costs 0 B. $84.62 per metric ton for direct materials; $157.14 per metric ton for oonversion costs 0 C. $157.14 per metric ton for direct materials: $84.62 per metric ton for conversion costs 0 D. $230.77 per metric ton for direct materials; $172.50 per metric ton for conversion costs