Materials are added at the beginning of the process in Department X. Additional information is as follows:

	%
	Complete	Units
Beginning work in process	60%	10,000
Completed and transferred	100%	14,000
Ending work in process	40%	4,000
	Costs
	Materials	Conversion
Beginning work in process	8,000	15,000
Cost added this project	10,000	16,200

Using the weighted-average method, what was the total cost per equivalent unit?

A. $3.50

B. $2.00

C. $3.00

D. $3.25