Save ANSWE At Delhi Incorporated, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include: WIP beginning (70% for conversion) 15.200 units Units started 150,000 units 120,000 units Units completed and transferred out WIP ending (50% for conversion) Beginning WIP direct materials Beginning WIP conversion costs 45,200 units $52,500 Costs of materials added $25,200 $443,100 $260,000 Costs of conversion added What is the cost per equivalent unit for conversion costs? O 51.73 On 52.00 06.51.82 0.52.18