Fortner Company has no beginning work in process; 9,000 units are transferred out and 3,000 units in ending work in process are one-third finished as to conversion costs and fully complete as to materials cost. If total materials cost is $60,000, the unit materials cost is:

(a) $5.00.

(b) $5.45 rounded.

(c) $6.00.

(d) No correct answer is given.