The following information is available for Dept A January. Materials are added at the beginning of the process. What is the cost per equivalent unit for conversion using the weighted average method? BWIP 10,000 units; 70.0% complete Direct materials $36,000 Direct labor 18,000 Overhead 24,000 Started 40,000 units Direct materials $108,000 Direct labor 48,000 Overhead 60,600 EWIP 4,000 units; 80.0% complete $3.06. $3.54. $2.55. $2.19