The Assembly Department of ByteSize, Inc., manufacturer of computers, incurred $250,000 in direct material costs and $90,000 in conversion costs. The equivalent units of production for direct materials and conversion costs are 1,000 and 700, respectively. The weighted-average method is used. The cost per equivalent unit of production (EUP) for conversion costs is (Round your answer to the nearest cent.) A) $357.14 per EUP B) $250.00 per EUP C) $128.57 per EUP D) $90.00 per EUP