Use the Information Below to Answer the Following Questions

Use the information below to answer the following questions:
Dente Pasta Ltd. a specialty pasta maker gives us their data for the year:

Units in ending WIP inventory were 100% complete for materials and 40% complete for conversion costs.
-On December 31, the cost per equivalent unit for direct materials at Dente Pasta Ltd. would be closest to

A) $1.75.
B) $1.83.
C) $1.39.
D) $1.64.