Under the weighted-average method, how would you calculate the cost per equivalent units with regards to conversion costs?

Select one:

A.

(total direct labor costs in beginning work in process + conversion cost for work done in the current period)/(units completed and transferred out during the period + equivalent units in ending inventory)

B.

(total conversion costs in beginning work in process)/(units completed and transferred out during the period + equivalent units in ending inventory)

C.

(total conversion costs in beginning work in process + conversion cost for work done in the current period)/(units completed and transferred out during the period + equivalent units in ending inventory)

D.

conversion costs for work done in the current period/units completed and transferred out in the current period