please do step by step

At Trapeze Corporation, 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 26,200 units 127,500 units 110,700 units 43,000 units $34,000 $22,500 $390,100 $271,125 PO What is the cost per equivalent unit for direct materials? A) $2.54 B) $2.76 C) $3.11 D) $3.10