Crystal Company adds materials at the beginning of the process in its Cutting Department. Additional information relating to Crystal is as follows:

% Complete Units

Beginning work-in-process	60%	10,000
Completed and transferred	100%	14,000
Ending work-in-process	40%	4,000

Costs

Materials Conversion

Beginning work-in-process	$ 8,000	$15,000
Cost added this period	10,000	16,200

Using the weighted-average method, what was the total cost per equivalent unit

	A.	$2.00
	B.	$3.00
	C.	$3.25
	D.	$3.50