$7.$ At Global Tech Inc., direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include:

WIP beginning $(50\%$ for conversion$)20,200$ units

Units started $123,500$ units

Units completed and transferred out $111,700$ units

WIP ending $(60\%$ for conversion$)32,000$ units

Beginning WIP direct materials $$35,000$

Beginning WIP conversion costs $$31,500$

Costs of materials added $$384,100$

Costs of conversion added $$262,125$

What is the cost per equivalent unit for conversion costs? $($Round your final answer to the nearest cent.$)$

a$.$ $$2\mathrm{.}41$

b$.$ $$2\mathrm{.}00$

c$.$ $$2\mathrm{.}04$

d$.$ $$2\mathrm{.}24$