The Assembly Department of ByteSize,Inc

The Assembly Department of ByteSize,Inc.,manufacturer of computers,incurred $280,000 in direct material costs and $70,000 in conversion costs.The equivalent units of production for direct materials and conversion costs are 1500 and 600,respectively.The weighted-average method is used.The cost per equivalent unit of production (EUP) for conversion costs is ________.(Round your answer to the nearest cent.)

A) $116.67 per EUP
B) $46.67 per EUP
C) $466.67 per EUP
D) $186.67 per EUP