Beginning WIP had $12,000 in conversion costs. Also, $168,000 in conversion costs are added during the period. Beginning WIP consists of 20,000 units that are 20% complete with respect to conversion costs. A total of 80,000 units are completed and transferred out during the month. The ending WIP has 30,000 units that are 40% complete for conversion. Using the weighted-average method, what is the per-unit cost for conversion? a. $1.88 b. $1.84 c. $2.00 Od. $1.96 O e. $1.64