Use the Following Information to Answer the Following Questions

Multiple Choice

Use the following information to answer the following Questions
Universal Manufacturing uses a weighted-average process-costing system. All materials are introduced at the start of manufacturing, and conversion costs are incurred evenly throughout the process. The company's beginning and ending work-in-process inventories totaled 10,000 units and 15,000 units, respectively, with the latter units being 2/3 complete at the end of the period. Universal started 30,000 units into production and completed 25,000 units. Manufacturing costs follow.
Beginning work in process: Materials, $60,000; conversion cost, $150,000
Current costs: Materials, $180,000; conversion cost, $480,000

-Universal's equivalent-unit cost for conversion cost is:

A) $13.71.
B) $18.00.
C) $21.00.
D) $25.20.
E) None of the answers is correct.