North electronics company assembled a variety of T.V Sets, it compose of two departments, assembling department and testing department, during JAN 2014 the assembling department started work on 400 units, there was no beginning work in process on JAN,1,2014. At the end of JAN, 2014, 100 units are still in assembling department( work in process) these units are 100% completed of direct materials, and 60% completed of conversion costs, total direct materials costs added during the month is $32000 and total conversion costs added during the month is $18600, cost of equivalent unit of direct materials for JAN, 2014 is Select one: Oa. $80 O b. $70 Oc. $ 60 Od. $140