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At Ruby Incorporated, direct materials are added at the beginning of the process and conversions costs are uniformly applied other details include WIP beginning (70% for conversion) 23,200 units Units started 156,000 units Units completed and transferred out 110.000 units WIP ending (50% for conversion) 69 200 units Beginning WIP direct materials $52,500 Beginning WIP conversion costs $30,200 Costs of materials added $443.100 Costs of conversion added $264,000 What is the cost per equivalent unit for conversion costs? OA $2.33 OB. 51.69 OC. 5203 OD. 5183