14. The Vanity, Inc., had the following inventory transactions in January:

1/1	Purchased 200 units @ $3.00 per unit
1/15	Sold 40 units
1/21	Purchased 300 units @ $5.00 per unit
1/31	Purchased 40 units @ $10.00 per unit

Vanity's inventory at the beginning of the month was $400.00 (200 units). What was Vanity's cost per unit at the end of January, using the moving average method?

a.	$3.00
b.	$2.00
c.	$4.00
d.	$6.00