At Trapeze Corporation, direct materials are added at the beginning of the process and conversions costs are uniformly applied. Other details include:

WIP beginning (50% for conversion)	26,200 units
Units started	127,500 units
Units completed and transferred out	110,700 units
WIP ending (60% for conversion)	43,000 units
Beginning WIP direct materials	$34,000
Beginning WIP conversion costs	$22,500
Costs of materials added	$390,100
Costs of conversion added	$271,125

What is the cost per equivalent unit for direct materials?

A. $3.11

B. $2.76

C.$2.54

D. $3.10