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) Units started Units completed and transferred out WIP ending (60% for conversion) Beginning WIP direct materials Beginning WIP conversion costs Costs of materials added Costs of conversion added 24,200 units 122,500 units 111,700 units 35,000 units $35,000 $22,500 $384,100 $270,125 What is the cost per equivalent unit for conversion costs? (Round your final answer to the nearest cent.) A. $2.04 B. $2.21 C. $1.99 D. $2.36