The Assembly Department of One Roof,Inc

The Assembly Department of One Roof,Inc.,manufacturer of computers,incurred $280,000 in direct material costs and $80,000 in conversion costs.The equivalent units of production for direct materials and conversion costs are 1,500 and 800,respectively.The cost per equivalent unit of production (EUP) for conversion costs is ________.(Round your answer to the nearest cent.)

A) $100.00 per EUP
B) $53.33 per EUP
C) $350.00 per EUP
D) $186.67 per EUP