Fish Fillet Incorporated obtains fish and then processes them into frozen fillets and then prepares the frozen fish fillets for distribution to its retail sales department. Direct materials are added at the initiation of the cycle. Conversion costs are incurred evenly throughout the production cycle. Before inspection, some fillets are spoiled due to undetectable defects. Inspection occurs when units are 40% converted. Spoiled fillets generally constitute 6% of the good fillets. Data for April 2020 are as follows: WIP, beginning inventory 4/1/2020 94,000fillets Direct materials (100% complete) Conversion costs (50% compete) Started during April 139,000fillets 185,000fillets Completed and transferred out 4/30/2020 WIP, ending inventory 4/30/2020 29,000fillets Direct materials (100% complete) Conversion costs (20% complete) Costs for April: WIP, beginning inventory: Direct materials $135,000 101,910 Conversion costs Direct materials added 304,000 389,130 Conversion costs added What is the total cost per equivalent unit using the weighted-average method of process costing? (Round any cost per unit calculations to the nearest cent.) O A. $4.22 OB. $3.77 O C. $2.34 O D. $1.88