The mixing department has 54,000 equivalent units of direct materials and 25,000 equivalent units of conversion costs. The direct materials cost $42,000, and the conversion costs are $13,000. Assuming no beginning inventory, the total cost per equivalent unit is (Round any intermediary calculations and your final answer to the nearest cent.) O A. $0.78 O B. $0.52 O C. $1.30 OD. $1.02