Go Outose Concept manufactures small tables in its Processing Department Direct materials are added at the initiation of the production cycle and must be bundled in single kits for each unit Conversion costs are incurred evenly throughout the production cycle. Before inspection, some units are spoiled due to undetectable materials defects. Spoiled units generally constitute 3% of the good units. Data for December 2017 are as follows: 22,700 units 76,300 units WIP, beginning inventory 12/1/2017 Direct materials (100% complete) Conversion costs (80% complete) Started during December Completed and transferred out 12/31/2017 WIP, ending inventory 12/31/2017 Direct materials (100% complete) Conversion costs (60% complete) 72,100 units 18,100 units Costs for December: WIP, beginning Inventory: Direct materials Conversion costs $151,000 76,900 231.400 294,000 Direct materials added 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 cont.) A $3.86 B. $3.69 C. $4.04 D.$7.90