cost of materials for beginning work $-$ in $-$ process is $$10,400.$ Materials costs added during the period were $$131,500.$ The equivalent units of production for materials is $54,000$ units. Using the weighted $-$ average method, what is the cost per equivalent unit for materials?O A$.52\mathrm{.}44$O B$.$ S$3\mathrm{.}63$O C$.$ S$0\mathrm{.}19$O D$.5263$