Roy Company manufactures a product in Departments A and B. Materials are added at the beginning of the process in Department B. Roy uses the weighted-average method in its process costing system. Conversion costs for Department B were 50% complete with respect to the 6,000 units in the beginning work in process and 75% complete with respect to the 8,000 units in the ending work in process. A total of 12,000 units were completed and transferred out of Department B during February. An analysis of the costs in Department B for February follows: Transferred In Materials Conversion Work in process, February 1. $12,000 $2,500 $1,000 Costs added during February $29,000 $5,500 $5,000 The total cost per equivalent unit during February was closest to: Select one: O a $2.75 O b. $2.78 C. $2.82 O d. $2.85