Ending Inventory: 30,000 units. 100% complete as to materials and 30% complete as to conversion Costs Costs in beginning Work in Process-Direct Materials, $43,000 Conversion, $48,850 Costs incurred during the month Direct materials $287,000 Conversion $599.150 Calculate the cost per equivalent unit of direct materials. Mutiple Choice O O $2.61 $2.00 $2.36 None of the above