Mountainside Industries Manufactures Specialized Plastic Boxes in Two Processes: Molding

Mountainside Industries manufactures specialized plastic boxes in two processes: Molding and Packaging. In the Packaging Department, materials are added at the end of the process. The following data are given: $$\begin{array}{l}\begin{array} { l r r r r r } &&&\text { Costs }\\& \text { Units } & \text { Trans.-in } & \text { Materials } & \text { Conv. } \\\text { Work in process, July 1 } & 30 & \$ 1,590 & \$ 0 & \$ 513 \\\text { Transferred in during July } & ? & & & & \\\text { Completed during July } & 105 & & & & \\\text { Work in process, July 31 } & 15 & & & & \\\text { Costs added during July } & & \$ 4,410 & \$ 1,050 & \$ 1,767\end{array}\end{array}$$ The conversion process on the beginning inventory is 70 percent completed and the ending inventory is 60 percent completed. Rounded to two decimal places, Mountainside's conversion cost per unit using FIFO would be

A) $15.50.
B) $19.00.
C) $20.00.
D) $24.52.