During September, the Filtering Department of Olive Company had beginning transferred in units of 400 units with costs of $80,000. During the month, 800 units were transferred in from the Milling Department with transferred in costs of $200,000. It had 400 units in ending Work-in-Process Inventory.

What is the cost per equivalent unit of production for the transferred in units transferred to the Finishing Department in September under the first-in, first-out (FIFO) method?

A) $275 per equivalent unit of production for transferred in

B) $200 per equivalent unit of production for transferred in

C) $75 per equivalent unit of production for transferred in

D) $167 per equivalent unit of production for transferred in