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)	10,000	units
Started this period	120,000	units
Ending Work in Process Inventory
(80% complete as to conversion)	8,200	units
Beginning Work in Process Inventory Costs:
Material	$24,500
Conversion	68,905
Current Period Costs:
Material	$75,600
Conversion	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