Freddie Company adds direct materials at the beginning of the process and adds conversion costs throughout the process. D EE(Click the icon to view the data.) The cost per equivalent unit for direct materials would be closest to O A. $4.09 Data Table O B. $3.46 O C. $2.81 O D. $3.53 WIP, April 1 Transferred -in costs in WIP, April 1 Direct materials (100 %) in WIP, April 1 Conversion costs (60% ) in WIP, April 1 13,000 units $79,940 $24,420 $27,400 51,000 $550,900 Units transferred- in Transferred -in costs during April 44,000 Units completed April direct materials cost April conversion costs WIP, April 30 (100% for materials and 40% for conversion costs) $155,500 $240,250 20,000 units Print Done Click to select your