Photo Frame Company had beginning Work in Process inventory of 500 units. There were 1,900 units of product started during the period. Ending Work in Process inventory consisted of 800 units that were 25% complete. The total dollar cost associated with production of inventory was $81,000. The cost per equivalent whole unit would be which of the following? (Round your answer to the nearest whole dollar.)

A. $51

B. $34

C. $45

D. $37