What is the conversion cost per equivalent unit, when the total conversion cost for the period is $$1,225$ and the total units of packaged drinking water produced during the same period is $5,000$ gallons $(70$ percent complete$).$

a$.$ $$0\mathrm{.}17$ per gallon

b$.$ $$0\mathrm{.}35$ per gallon

c$.$ $$2\mathrm{.}86$ per gallon

d$.$ None of these choices are correct.

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