please help me out5

Rose Pasta Ltd. a specialty pasta maker gives us their data for the year WIP inventory, beginning O units Units started 7,200 units Units completed and transferred out 6,700 units WIP inventory, ending 500 units Direct materials Cost $12,600 Direct labour Cost $6,100 Manufacturing overhead Cost $3,500 Units in ending WIP inventory were 60% complete for materials and 50% complete for conversion costs. On December 31, the cost per equivalent unit for direct materials at Rose Pasta Ltd. would be closest to Oa: 51.76 Ob.$1.80 Oc$1.39 Od $1.89 On December 31, the cost per equivalent unit for conversion costs at Rose Pasta Ltd. would be closest to 06.5138 Oc$1.35 a $0.88 8.51.75 On December 31, the average cost of each unit in ending WIP at Rose Pasta Ltd. would be closest to 00:52.14 b.$2.63 Ce $2.45 d. $1.77 On December 31, the costs each unit complete and transferred at Rose Pasta would be closest to Ca $3.15 Ob 53.91 c53.18 Od: $3.66