Information concerning Department A of Ali Company for the month of June is as follows:

	Units	Materials Costs
Work in process, beginning of month	20,000	$14,550
Started in June	85,000	$66,300
Units completed	90,000
Work in process, end of month	15,000

All materials are added at the beginning of the process. Using the first-in, first-out method, the cost (rounded to two places) per equivalent unit for materials for June is:

a.	$0.63.
b.	$0.90.
c.	$0.77.
d.	$0.78.