Shiffon Electronics manulactures music player. Its costing system uses two cost catogorios, drect materals and conversion cosis. Each product inust pass througitind Asseitiby Department, the Programming department, and the Testing Department. Direct materials are added at the begirning of the production procoss. Convertion costs are allocated even throughout production. Shiffon Electronics uses weighled-average costing. The following infornation is avaloble for the month of March 2015 for the Assembly department. The cost detais loc the month of March ace as Triows: work in procest, beginning inventory: What is the conversion cost per equivalent unit in March? a. 51.595 .52 6.$1,066.52 c 51,40952 d. $1,345.52