Gehring Company recently tried to improve analysis of its manufacturing process. There is no beginning inventory. Units started into production equaled 5800, units transferred out equal 5400 and ending units work in process equal 400. Materials are at applied at the beginning of the process and ending work in process was 25% complete with conversion costs. How much is the direct materials cost per unit if total direct material costs equal $18,000? O a. $ 3.27 O b. $ 3.33 O c.$ 3.16 d. $ 3.10