Nettle Co. uses process costing to account for the production of rubber balls. Direct materials are added at the beginning of the process and conversion costs are incurred uniformly throughout the process Equivalent units have been calculated to be 13,000 units for materials and 12.500 units for conversion costs Beginning Inventory consisted of $7,500 in materials and $9,250 in conversion costs. Aptit costs were $32,000 for materials and $47,500 for conversion costs. Ending inventory still in process was 3750 units (100% complete for materials, 50% for conversion). The equivalent cost per unit for conversion costs using the FIFO method would be Multiple Choice $4,10 $3.80 O $7.70 $1.34