Freddie Company adds direct materials at the beginning of the process and adds conversion costs throughout the process. Data for the Finishing Department follows:

-WIP, April 1. 9,000 units

-Transferredin costs in WIP, April 1 $79,940

-Direct materials (100%) in WIP, April 1 $24,420

-Conversion costs (50%) in WIP, April 1 $27,400

-Units transferredin 49,000

-Transferredin costs during April $550,900

-Units completed 46,000

-April direct materials cost $155,500

-April conversion costs $241,250

-WIP, April 30 12,000 units

(100% for materials and 30% for conversion costs)

The cost per equivalent unit for conversion costs would be closest to:

A. $ 5.52$5.52.

B. $ 5.42$5.42.

C. $ 4.63$4.63.

D. $ 5.17$5.17.