Takon Manufactures Specialized Plastic Boxes in Two Processes: Moulding and Packaging

Takon manufactures specialized plastic boxes in two processes: Moulding and Packaging. In the Packaging Department, materials are added at the end of the process. The following data are given:
$\begin{array}{lcccc}&&&\text { Costs }\\&\underline{\text { Units }} &\underline{\text { Trans.-in }} &\underline{\text { Materials }} &\underline{\text { Conv. }}\\\text { Work in process, October } 1 & 30 & \$ 1,590 & \$ 0 & \$ 513 \\\text { Transferred in during October } & ? & & & \\\text { Completed during October } & 105 & & & \\\text { Work in process, October } 31 & 15 & & \\\text { Costs added during October } & & \$ 4,410 & \$ 1,050 &\$ 1,767\end{array}$


The conversion process on the beginning inventory is 70 percent completed and the ending inventory is 60 percent completed.
-Refer to the figure.Rounded to two decimal places,what would be Takon's conversion cost per unit using FIFO?

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