Kliener Perkins is a renowned venture capital firm in Menlo Park, CA. They are a service firm that uses process costing. The firm worked on a total of 1,700 cases this month, 600 of which were completed during the period. The remaining cases were 40% complete. The firm incurred $228,000 in direct labor and manufacturing overhead costs during the period, and had $6,000 in direct labor and manufacturing costs in beginning inventory. Using the weighted average method, what was Kliener Perkins' cost per equivalent unit?

A-137.65

B-185.71

C-124.36

D-225.00