XYZ Company uses FIFO costing and the process cost report shows the following costs Direct Material Beginning inventory $14,210 Current Costs 165,350 Total 179,650 Conversion costs Beginning inventory $19,750 Current Costs 256,125 Total 275,875 Equivalent units for materials 45,500 Equivalent units for conversion costs 55,400 Cost per equivalent unit for materials and conversion costs is O A. .31 and .35 B. $3.94 and 4.97 C. $3.63 and $4.62 D. $4.92 and $6.10