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.) OA. $90.00 per EUP O B. $357.14 per EUP OC. $128.57 per EUP OD. $250.00 per EUP