Campbell Corporation Beginning inventory (30% complete as to Material B and 60% complete for conversion) Started this cycle Ending inventory (50% complete as to Material B and 80% complete for conversion) Beginning inventory costs: Material A 700 units 2,000 units 500 units Material B Conversion $14,270 5,950 5,640 Current Period costs: Material A Material B $40,000 70,000 98,100 Conversion Material A is added at the start of production, while Material B is added uniformly throughout the process. Refer to Campbell Corporation. Assuming a FIFO method of process costing, compute the average cost per EUP for Material B. Select one: a. $20.10 b. $31.25 O C. $20.00 O d. $31.00