Mars Inc., a manufacturer of computers, has provided the following information: Direct Materials Used $125,000 Direct Labor $75,000 Manufacturing Overhead $105,000 Beginning Work-in-Process Inventory $15,000 Ending Work-in-Process Inventory $20,000 Number of units sold 100 Number of units produced 150 Number of units in work-in-process 50 Calculate the unit cost per computer. a) $2,000 b) $6,000 c) $3,000 d) $1,950