A Disinfectant Manufacturer Offers the Following Information The Units in Ending WIP Inventory Were 60% Complete for WIP

A disinfectant manufacturer offers the following information: $\begin{array}{|l|r|}\hline \text { WIP inventory, January 1 } & 0 \text { units } \\\hline \text { Units started } & 21,500 \text { units } \\\hline \begin{array}{l}\text { Units completed and } \\\text { transferred out }\end{array} & 14,500 \text { units } \\\hline \text { WIP inventory, December 31 } & 7,000 \text { units } \\\hline \text { Direct materials } & \$ 252,500 \\\hline \text { Direct labor } & \$ 592,500 \\\hline \text { Manufacturing overhead } & \$ 375,100 \\\hline\end{array}$ The units in ending WIP inventory were 60% complete for materials and 40% complete for conversion costs.
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On December 31,the cost per equivalent unit for conversion costs would be closest to:

A) $39.82.
B) $36.28.
C) $48.84.
D) $55.93.