A manufacturer uses process costing. All manufacturing costs are incurred uniformly throughout production. Beginning inventory for Work-in-Process at June 1 is $4,050. During June, there were 400 units completed and 100 units in ending Work-in-Process (half completed). During June, the company incurred $12,600 total manufacturing costs. Determine manufacturing cost per equivalent unit for June.

a. 25.20

b. 28

c. 33.30

d. 37

e. 41.625