Train Company had no beginning inventory and adds all materials at the very beginning of its only process. Assume 100,000 units were started, and 80% complete at month’s end. Total costs were $24,000 for material and $16,000 for conversion. The cost per equivalent unit of conversion is _____________.Question 8 options:a)$0.16b)$0.20c)$0.36d)$0.40e)none of theseTrain Company had no beginning inventory and adds all materials at the very beginning of its only process. Assume 10,000 units were started, and 5,000 units completed. Ending work in process is 60% complete. The cost per equivalent unit of conversion is __________.Question 9 options:a)$1.00 if total conversion cost is $3,000b)$1.00 if total conversion cost is $5,000c)$1.00 if total conversion cost is $8,000d)$1.00 if total conversion cost is $10,000e)none of these