Use the Information Below to Answer the Following Question(s)

Use the information below to answer the following question(s) .
Cartwright Custom Carpentry manufactures chairs in its Processing Department, and uses the FIFO cost flow assumption. Direct Materials are included at the inception of the production cycle and must be bundled in single kits for each unit. Conversion costs are incurred evenly throughout the production cycle. Inspection takes place at the end of the process, and spoiled units generally constitute 3 percent of the good output. Information provided for March is as follows:

-What are the costs per equivalent unit for direct materials and conversion respectively?

A) $2.00; $1.54
B) $1.45; $1.54
C) $2.11; $1.62
D) $2.11; $1.18
E) $2.00; $1.18