A Golf Ball Manufacturer Gives Us Its Data for the Year

A golf ball manufacturer gives us its data for the year: Units in ending WIP Inventory were 90% complete for materials and 60% complete for conversion costs.
On December 31, the cost per equivalent unit for conversion costs would be closest to

A) $1.54.
B) $1.82.
C) $1.42.
D) $0.88.