At Onyx Incorporated, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include WIP beginning (70% for conversion) 15,200 units Units started 154,000 units Units completed and transferred out 119,000 units WIP ending (50% for conversion) 50,200 units Beginning WIP direct materials $52,500 Beginning WIP conversion costs $33,200 Costs of materials added $443,100 Costs of conversion added $261,000 What is the cost per equivalent unit for conversion costs? A. $2.04 B. $1.69 C. $2.27 D. $1.81