Weiss Company Weiss Company adds material at the start of production. The following production information is available for September: Beginning Work in Process Inventory (45% complete as to conversion) Started this period Ending Work in Process Inventory (80% complete as to conversion) Beginning Work in Process Inventory Costs: Material Conversion Current Period Costs: Material Conversion 10,000 units 120,000 units 8,200 units $24,500 68,905 $75,600 130,053 Refer to Weiss Company. What is the conversion cost per equivalent unit using the FIFO method? Select one: a. $1.61 b. $1.05 c. $0.95 d. $1.55