Zebra Company manufactures Product Z in a two-stage production cycle in Departments A and B. Materials are added at the beginning of the process in Department B. Zebra uses the weighted-average method. Conversion costs for Department B were 40% complete as to the 12,500 units In the beginning work-In-process (WIP) Inventory and 50% complete as to the 17,500 units In the ending work-in-process Inventory. 25,000 units were completed and transferred out of Department B during October. An analysis of the costs relating to work-in-process Inventories and production activity in Department B for October follows: Transferred- Materials Conversion in Costs Costs Costs WIP, October 1: $ 25,000 $ 7,500 $ 2,500 Costs added in October 60,000 13,750 11, 000 The total cost per equivalent unit transferred-out for October of Product Z, rounded to the nearest penny, was: Multiple Choice O $285. O $2.95. O $280. O $2 90. O $275