ichards Corporation uses the weighted-average method of process costing. The following information is available for October in its Fabricating Department: Units: Beginning Inventory: 84,000 units, 80% complete as to materials and 20% complete as to conversion. Units started and completed: 258,000. Units completed and transferred out: 342,000. Ending Inventory: 32,000 units, 30% complete as to materials and 15% complete as to conversion. Costs: Costs in beginning Work in Process - Direct Materials: $41,200. Costs in beginning Work in Process - Conversion: $83,700. Costs incurred in October - Direct Materials: $697,540. Costs incurred in October - Conversion: $923,300. Calculate the cost per equivalent unit of materials. A) $2.10 B) $2.28 C) $2.01 D) $2.70 E) $2.42