On January 14,2022 , Jim- N-John inc. hod a Beginning Work-in-Process balance of $22,000($12,000 of Direct Moterials and $10,000 of Conversion) which consisted of 4.000 units which were 40% complete with respect to conversion costs. During Januory. Jim-N-John started production on an additional 20,000 units and incurred $30,000 in Materials and $50,000 in Conversion costs. Jim-N-John's Ending Work-In-Process consisted of 6.000 units which were 50% complete with respect to conversion costs. Jim-N-John produces a single product. All direct materials are added at the start of the production process while conversion costs are incurred uniformly. Jim-N-John uses a weighted-average process costing system, What is Jim-N-Johns cost per equivalent unit with respect to conversion costs for January? a. 21.00 b. 92.00 F $2.00 d. stas