I need help with checking the first and the second. Thanks.

Conversion costs include O direct material and direct labor costs O direct labor and manufacturing overhead costs O direct material, direct labor, and manufacturing overhead costs O product and period costs The Assembly Department of ZigZag, Inc., manufacturer of computers, incurred $280,000 in direct material costs and $70,000 in conversion costs. The equivalent units of production for direct materials and conversion costs are 1,000 and 800, respectively. The cost per equivalent unit of production for direct materials is( Round your answer to the nearest cent) O $87.50 O $70.00 O $350.00 $280.00