Assume the same information as in question 4 . Also assume that beginning work in process had \(\$ 6,000\) in conversion cost and that \(\$ 84,000\) in conversion is added during this period. What is the cost per EUP for conversion?

a. \(\$0.50\) per EUP

b. \(\$1.87\) per EUP

c. \(\$2.00\) per EUP

d. \(\$2.10\) per EUP

e. \(\$2.25\) per EUP

Data from question 4 

A process's beginning work in process inventory consists of 10,000 units that are \(20 \%\) complete with respect to conversion costs. A total of 40,000 units are completed this period. There are 15,000 units in ending work in process, one-third complete for conversion. The equivalent units of production (EUP) with respect to conversion at period-end, assuming the weighted average method, are