On January 15, 2019, Jim-N-John Inc. had a Beginning Work-in-Process balance of $20.000 ($10,000 of Direct Materials and $10,000 of Conversion) which consisted of 10,000 units which were 50% complete with respect to conversion costs. During January, Jim N-John started production on an additional 20,000 units and incurred $40,000 in Materials and $44,000 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 FIFO process costing system. What is Jim-N-John's total cost per equivalent unit for January? Multiple Choice O $100 $341 $4.00 $133