Beginning inventory had accumulated $2,850 of materials and $7,930 of conversion costs in the previous month. During the month of July, current costs included $34,998 of materials and $97,412 of conversion costs. There were 4,800 units completed and transferred (100% complete as to materials and conversion) and 900 units in ending inventory (100% complete as to materials, and 70% complete as to conversion).

What was the average cost per equivalent unit for materials cost for the month?

Group of answer choices

A. $6.12

B. $6.14

C. $6.97

D. $6.64