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

Garrison Com pany adds direct materials at the beginning of the process and adds conversion costs throughout the process. Data for the Shaping Department follows: EE (Click the icon to view the data.) The cost per equivalent unit for conversion costs would be closest to OA. $5.81 OB. $4.61 OC. $4.97 O D. $5.57 1Data Table WIP, April1 Transferred in costs in WIP, April 1 Direct materials (100%) in WIP, April 1 Conversion costs (75%) in Units transferred in Transferred in costs during April Units completed April direct materials cost April conversion costs WIP, April 30 (100% 12,000 units $79,940 $24,420 $28,400 47,000 $550,900 42,000 $155,500 $243,600 17,000 units WIP, April 1 for materials and 40% for conversion costs)