2.7. Fortner Company has no beginning work in process; 9,000 units are transferred out and 3,000 units in ending work in process are 1/3 finished as to conversion costs and fully completed as to materials cost. If total material 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