Azucar, Inc. has six processing departments for refining sugarlong dashAffination, Carbonation, Decolorization, Boiling, Recovery, and Packaging. Conversion costs are added evenly throughout each process. Data from August for the Decolorization Department are as follows: Metric Tons Beginning WorkminusinminusProcess Inventory 0 Transferred in production 12 comma 000 Completed and transferred out to Boiling in August 5 comma 500 Ending WorkminusinminusProcess Inventory 6 comma 500 Costs Beginning WorkminusinminusProcess Inventory $0 Costs added during August Direct materials 2 comma 000 comma 000 Direct labor 1 comma 250 comma 000 Manufacturing overhead 650 comma 000 Total costs added during August $ 3 comma 900 comma 000 The ending WorkminusinminusProcess Inventory is 100% and 65% complete with respect to direct materials and conversion costs, respectively. The weightedminusaverage method is used. Compute the cost per equivalent unit for direct materials and conversion costs. (Round any intermediate calculations and your final answer to two decimal places.) A. $ 227.27 per metric ton for direct materials; $ 104.17 per metric ton for conversion costs B. $ 166.67 per metric ton for direct materials; 166.67 per metric ton for conversion costs C. $ 104.17 per metric ton for direct materials; $ 227.27 per metric ton for conversion costs D. $ 166.67 per metric ton for direct materials; $ 195.37 per metric ton for conversion costs