An ice cream manufacturer makes ice cream in two processes, Mixing and Packaging. During April, its first month of business, the Packaging department transferred 200,000 units and $700,000 of production costs to finished goods. What is the cost to produce one unit of ice cream during April?

a. 3.50

b. 3.60

c. 3.70

d. 3.80

e. 3.90