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Store Norsk Mine #7 had beginning inventory of 30.000 units that were 40% complete to direct materials and 50% complete as to conversions costs in Department \#1. The cost associated with those units was $67,200 of direct materials and $262,400 of conversion costs. During the period they started 150,000 units. They requisitioned $436,800 direct materials into production and used $393,600 of direct labor. Factory overhead is applied at a rate of 50% of direct labor. At the end of the period there were 40,000 units in ending WIP that were 70% complete as to direct materials and 60% complete as to conversion costs. The weighted-average method is used. The cost per equivalent unit with respect to direct materials is $. \begin{tabular}{|} \hline$3.60 \\ \hline$3.12 \\ \hline$0.40 \\ \hline$2.60 \\ \hline$3.00 \\ \hline \end{tabular} None of the choices are correct