ABC Manufacturing Company produces widgets using a process costing system. The following information is available for the production of Widget X during the month:

Beginning Work in Process Inventory: $$10,000$

Direct Materials Added: $$25,000$

Direct Labor Costs: $$15,000$

Manufacturing Overhead Costs: $$20,000$

Ending Work in Process Inventory: $8,000$ units

Units Started and Completed: $2,000$ units

What is the cost per equivalent unit?

a$.$

$$6\mathrm{.}00$

b$.$

$$3\mathrm{.}50$

c$.$

$$6\mathrm{.}60$

d$.$

$$5\mathrm{.}00$