Use the following data from a processing department to calculate the cost per equivalent units with respect to conversion costs for the current period. Materials Conversion Equivalent units of production 2,160 2,100 Cost of beginning work in process inventory $ Cost added during the period 1,080 3,240 $ 2,100 4,200 a. $3.00 O b. $2.00 O c. $2.50 O d. $1.00 O e. $1.50