On January transferred in from the Mixing l Ego Manufacturing produces a pesticide chemical and uses process costing. There are three processing departments-Mixking. Refining, and Packaging 1, the Refining Department had 4,000 gallons of partialy processed product in production During laruay. 0000 pains mens r Department, and 29,000 gallons were completed and transferred out. At the end of the mont Refining Department. See additional details below th, there were 8,000 gallions of partially processed product remaining in the Refining Department, beginning balance at January 1 Quantity: 4,000 units (partially processed) Cost: $15,600 of costs transferred in $4,500 of materials cost $1,600 of conversion cost 21,700 total account balance Costs added during January Cost of units transferred in $222,400 OA. $1.37 O B. $1.34 O C. $1.43 OD. $620 21,700 total account balance Costs added during January Cost of units transferred in $222,400 Direct materials cost $93,750 Conversion cost $48,000 Refining Department, ending balance at January 31 Quantity: 8,000 units (partially processed) Percent complete for materials cost 90% Percent complete for conversion cost: 70% What was the cost per equivalent unit with respect to conversion costs for the Refining Department in the month of January? (Use the weighted-average method, and round your calculations to the nearest cent) O A. $1.37 O B. $1.34 . $1.43 O D. $6.20