Materials are added at the beginning of production and conversion cost is incurred uniformly throughout manufacturing at Your Company. Consider the data that follow, in units. Beginning Work-in-process: 67 Started in July: 564 Production completed: 608 Conversion cost in the beginning work-in-process inventory totaled $120,000, and July conversion cost totaled $270,000. Ending work-in-process was 37 % complete. Assuming use of the weighted-average method, which of the following choices correctly depicts the number of equivalent units for materials and the conversion cost per equivalent unit? Select one: a. materials: 675; conversion cost per unit: $616 b. materials: 631; conversion cost per unit: $601 c. materials: 631; conversion cost per unit: $633 Od. materials: 497; conversion cost per unit: $601 e. materials: 675; conversion cost per unit: $633