Nutsy's Organic Peanut Butter Inc. has beginning inventory in their peanut crushing department of 30,000 units, which includes $3,000 of direct materials and $4,000 of conversion.

During the period, Nutsy started 180,000 units and completed 200,000 units. Ending inventory was 60% complete with respect to direct materials and 20% complete with respect to conversion.

Nutsy's costs for the period are as follows:

Beginning Inventory: $7,000

Direct Materials Added: $491,400

Conversion Costs Added: $804,000

What are Nutsy's direct materials cost per EUP for the period?

Group of answer choices

2.38

3

2.4

2