Strawberry Company uses a weighted-average process-costing system. Company records disclosed that the firm completed 40,000 units during the month and had 10,000units in process at month-end,20% complete. Conversion costs associated with the beginning work-in-process inventory amounted to $231,000, and amounts that relate to the current month totaled $9,000. If conversion is incurred uniformly throughout manufacturing, Strawberry's equivalent unit cost is: A. $23.00 B. $23.94 C. $24.15 D. $28.50 E. some other amount