Please answer these two accounting questions

The journal entry a company would make under process costing to transfer direct materials into the Assembly Department would be XXX XXX O A. Work in Process Inventory - Assembly xxx Raw Materials Inventory O B. Finished Goods Inventory Work in Process Inventory - Assembly XXX O C. Finished Goods Inventory XXX Raw Materials Inventory OD. Raw Materials Inventory XXX Work in Process Inventory - Assembly XXX XXX WIP, April 1 Transferred - in costs in WIP, April 1 Direct materials (100%) in WIP, April 1 Conversion costs (70%) in WIP, April 1 Units transferred - in Transferred - in costs during April Units completed April direct materials cost April conversion costs WIP, April 30 (100% for materials and 40% for conversion costs) 14,000 units $79,940 $24,420 $28,400 52,000 $550,900 44,000 $155.500 $241,250 22,000 units The cost per equivalent unit for conversion costs would be closest to O A. $4.54. O B. $5.44. OC. $4.09. OD. $5.11