Frost, inc. is a service firm using process costing. The firm worked on a total of 1,800 cases this month, 900 of which were completed during the period. The remaining cases were 40% complete. The firm incurred $177,000 in direct labor and overhead costs during the period, and had $5,700 in direct labor and overhead costs in beginning inventory. Using the weighted average method, what was the cost per equivalent unit?

a) 126.88

b) 145

c) 118

d) 101.50