Fish Fillet Incorporated obtains fish and then processes them into frozen fillets and then prepares the frozen fish fillets for distribution to its retail sales department. Direct materials are added at the initiation of the cycle. Conversion costs are incurred evenly throughout the production cycle. Before inspection, some fillets are spoiled due to nondetectible defects. Inspection occurs when units are 40%converted. Spoiled fillets generally constitute 4%of the good fillets. Data for April 2015 are as follows:

WIP, beginning inventory 4/1/2015

90 000 fillets

	Direct materials (100% complete)
	Conversion costs (60 % complete )

Completed and transferred out 4/31/2015

182 000 fillets

WIP, ending inventory 4/31/2015

32 000 fillet

	Direct materials (100% complete)
	Conversion costs (25

complete)
Costs for April:
	WIP, beginning Inventory:
	Direct materials	$ 131 000

	Conversion costs	95 910

	Direct materials added	300 000

	Conversion costs added	383 130

What is the total cost per equivalent unit using the weighted-average method of process costing?

A. $ 4.22

B.

$ 2.34

C.$ 3.14

D.$ 1.88