The Johnson Company manufactures tote bags and adds all materials at the beginning of the process. The conversion costs for the beginning work - in - process is \\( \\$ 17,000 \\) and conversion costs added during the period was \\( \\$ 138,200 \\). The equivalent units of production for conversion costs is 47,000 units. Using the weighted - average method, what is the cost per equivalent unit for conversion costs? A. \\( \\$ 0.36 \\) B. \\( \\$ 3.30 \\) C. \\( \\$ 4.30 \\) D. \\( \\$ 2.94 \\)