Use the Information Below to Answer the Following Questions

Use the information below to answer the following questions:
Pizza Company produces frozen pizzas in three departments: assembly, freezing and packaging. In assembly, crust ingredients are added at the beginning of the process. After the crust is made, the sauce, cheese, and toppings are added at the end of the process. Conversion costs are added evenly. Data for the assembly department includes:

-At Pizza Company the cost per equivalent unit for crust ingredients would be closest to

A) $1.14.
B) $1.21.
C) $1.41.
D) $1.30.