Costs Beginning Work - in - Process Inventory $0 Costs added during August : Direct materials 2,000,000 Direct labor 1, 100,000 Manufacturing overhead 600,000 Total costs added during August $3,700,000 The ending Work - in - Process Inventory is 100% and 65% complete with respect to direct materials and conversion costs, respectively. The weighted - average method is used. Compute the cost per equivalent unit for direct materials and conversion costs. (Round any intermediate calculations and your final answer to two decimal places.) O A. $142.86 per metric ton for direct materials; $151.79 per metric ton for conversion costs O B. $78.57 per metric ton for direct materials; $183.33 per metric ton for conversion costs O C. $142.86 per metric ton for direct materials; $142.86 per metric ton for conversion costs O D. $183.33 per metric ton for direct materials; $78.57 per metric ton for conversion costsAzucar, Inc. has six processing departments for refining sugar-Affination, Carbonation, Decolorization, Boiling, Recovery, and Packaging. Conversion costs are added evenly throughout each process. Data from August for the Decolorization Department are as follows: Metric Tons Beginning Work - in - Process Inventory 0 Transferred in 14,000 Completed and transferred out to Boiling in August 6,000 Ending Work - in - Process Inventory 8,000 Costs Beginning Work - in - Process Inventory $0 Costs added during August : O A. $142.86 per metric ton for direct materials; $151.79 per metric ton for conversion costs O B. $78.57 per metric ton for direct materials; $183.33 per metric ton for conversion costs O C. $142.86 per metric ton for direct materials; $142.86 per metric ton for conversion costs O D. $183.33 per metric ton for direct materials; $78.57 per metric ton for conversion costs