Colil Computer Systems, Inc., manufactures printer circuit cards. All direct materials are added at the inception of the production process. During January, the accounting department noted that there was no beginning inventory. Direct materials of $301,000 were used during the month. Work-in-process records revealed that 11,000 card units were started in January, 5500 card units were complete, and 5400 card units were spoiled as expected. Ending work-in-process card units are complete in respect to direct materials costs. Spoilage is not detected until the process is complete. What is the amount allocated to the work-in-process ending inventory? (Round any cost per unit calculations to the nearest cent.)

		A) $49,235
		B) $59,321
		C) $2736
		D) $75,240