Use the following data from a company using a process costing system to answer the question below. Beginning Work in Process Inventory 500 Ending work in process inventory 600 Current costs for material $25,000 Current costs for conversion $19,600 Equivalent Units for material 5,000 Equivalent Units for conversion 6,500 Compute the cost per equivalent unit for materials O A. $50.00 B. $5.00 C. $3.92 D. $3.84