Saturn Corporation
Begining Invent Ouy (30\% Complete as to Material $60 \%$

Saturn Corporation
Begining invent ouy (30\% complete as to Material B and $60 \%$ complete for                                   700                                  units
conversion

Started this cycle                                                                                                                                    2,000                               units
Ending inventory (50\% complete as to Material B and $80 \%$ complete for conversion)                       500                                  units



$\begin{array}{lc}\text { Beginuing inventory costs: } & \\\text { Material A } &\$ 14,270 \\\text { Material B } &5,950 \\\text { Conversion } & 5,640 \\\text { Current Period costs: } & \\\text { Material A } & \$ 40,000\\\text { Material B } &70,000 \\\text { Conversion } & 98,100\end{array}$


Material A is added at the start of production,while Material B is added uniformly throughout the process.
Refer to Saturn Corporation Assuming a FIFO method of process costing,compute the average cost per EUP for conversion.

A) $45.50
B) $45.00
C) $43.03
D) $47.59