The cost of the Shaping Department's beginning work in process inventory included S20 of transferred-in cost. Transferred-in costs of Shaping added \$200. Use the equivalent units for transferred-in costs that you computed for question 7 to determine Shaping's cost per equivalent unit for transferred-in costs.

a. \(\$ 0.02\)

b. \(\$ 0.12\)

c. \(\$ 0.20\)

d. \(\$ 2.00\)