Just need help with this one question

I will rate!

Many thanks and God bless!!!

Zymosis Manufacturing produces a pesticide chemical and uses process costing. There are three processing departmentsMixing, Refining, and Packaging. On January 1, the Refining Department had 2,000 gallons of partially processed product in production. During January, 36,000 gallons were transferred in from the Mixing Department, and 32,000 gallons were completed and transferred out. At the end of the month, there were 6,000 gallons of partially processed product remaining in the Refining Department. See additional details below. Refining Department, beginning balance at January 1 Quantity: 2.000 units (partially processed) Cost $15,600 of costs transferred in $4,500 of materials cost $1.900 of conversion cost 22,000 total account balance Costs added during January Cost of units transferred in $222,400 Direct materials cost $93,750 Conversion cost $48,000 O A. $8.32 OB. $1.31 O C. $1.35 OD. $1.37 $4,500 or materiais cost $1,900 of conversion cost 22,000 total account balance Costs added during January Cost of units transferred in $222,400 Direct materials cost $93,750 Conversion cost $48.000 Refining Department, ending balance at January 31 Quantity: 6,000 units (partially processed) Percent complete for materials cost: 85% Percent complete for conversion cost: 75% What was the cost per equivalent unit with respect to conversion costs for the Refining Department in the month of January? (Use the weighted average method, and round your calculations to the nearest cent.) O A. $8.32 OB. $1.31 OC. $1.35 OD. $1.37