Brewer Corporation. has the following information for August: Beginning Work in Process Inventory (70% complete as to conversion) Started Ending Work in Process Inventory (10% complete as to conversion) Beginning WIP Inventory Costs: Material $23,400 Conversion 50,607 Current Period Costs: 6,000 units 24,000 units 8,500 units Material Conversion $31,500 76,956 All material is added at the start of the process and all finished products are transferred out. Refer to Brewer Corporation. Assume that weighted average process costing is used. What is the cost per equivalent unit for material? $0.55 O $1.05 O $1.31 O $1.83