The Nesting Company Manufactures Birdhouses in a Single Manufacturing Process

The Nesting Company manufactures birdhouses in a single manufacturing process. The following information has been provided by Nesting Company:
$$\begin{array} { | l | l | } \hline \text { Work in process inventory, Jan. } 1 & - 0 - \text { units } \\\hline \text { Units started in production } & 14,000 \text { units } \\\hline \text { Work in process inventory, Dec. } 31 & 5,000 \text { units } \\\hline \text { Production costs: } & \\\hline \text { Direct materials } & \$ 38,500 \\\hline \text { Direct labor } & \$ 13,975 \\\hline \text { Manufacturing overhead } & \$ 8,600 \\\hline\end{array}$$ as 100% complete with respect to direct materials and 35% complete with respect to conversion costs. What was the cost per equivalent unit of production for conversion costs?

A) $2.51
B) $.80
C) $2.10
D) $1.61