The Nesting Company Manufactures Birdhouses in a Single Manufacturing Process

The Nesting Company manufactures birdhouses in a single manufacturing process. The following
The Nesting Company manufactures birdhouses in a single manufacturing process. The following information has been provided by Nesting Company:
The beginning units still in process are 100% complete with respect to direct materials and 75% complete with respect to conversion costs and had $4,800 of materials costs and $4,275 of conversion costs. The ending work in process was 100% complete with respect to direct materials and 35% complete with respect to conversion costs.
-Assuming the FIFO method was used, what was the cost per equivalent unit of production for conversion costs?

A) $2.80
B) $2.75
C) $2.10
D) $2.00