LDR Manufacturing produces a pesticide chemical and uses process costing. There are three processing departmentsMixing, Refining, and Packaging. On January 1, 2012, the Refining Department had 2,000 liters of partially processed product in production. During January, 32,000 liters were transferred in from the MixingDepartment and 29,000 liters were completed and transferred out. At the end of the month, there were 5,000 liters of partially processed product remaining in the Refining Department. See additional details below. Refining Department, beginning balance at January 1, 2012

Quantity:	2,000 units (partially processed)
Cost:	$15,600 of costs transferred in
	$1,900 of materials cost
	$4,500 of conversion cost
	$22,000 total account balance

Costs added during January

Cost of units transferred in:	$222,400
Direct materials cost	$45,000
Conversion cost	$93,750

Refining Department, ending balance at January 31, 2012

Quantity:	5,000 units (partially processed)
% completion for materials cost:	90%
% completion for conversion cost:	75%

Please perform a process costing analysis and answer the following question:

For the Refining Department in the month of January, what was cost per equivalent unit with respect to transferred in costs? (Round your calculations to the nearest cent.)

Select one:

A. $7.00

B. $6.54

C. $3.00

D. $1.40