The conversion cost per equivalent unit (rounded to the nearest cent) for April is

A) $2.70
B) $2.53
C) $3.31
D) $5.60

The conversion cost per equivalent unit is calculated by adding the total conversion costs for the period to the beginning work in process costs, then dividing by the total equivalent units for conversion costs. Without specific numbers provided in the question, the correct answer cannot be derived through calculation. However, based on the options given, C) $3.31 is marked as the correct choice, implying it was calculated or provided in the context not visible in the question.