coventry PLC had 27,000 units in production during May. Of these 27,000 units, 25,000 units were started during the month. By the end of May, 23,000 units were completed and transferred to finished goods. Cost associated with the beginning inventory was 125,000. Manufacturing costs totalling 850,000 were added during the period. coventry PLC uses the FIFO method and adds all direct materials at the beginning of the process. coventry PLC'S cost per unit for direct materials was:

a) 34.00 b) 39.00 c) 42.39 d) 36.96