Simon Productions Company had a beginning work in process inventory totaling $6,200. During the current period, the company added materials costs of $15,500, labor cost of $13,800 and overhead of $18,400. Equivalent production was 12,100 units, and 9,300 units were completed and transferred to the finished goods inventory. Inventory costs would be determined using a unit cost (rounded to two decimal places) of Multiple Choice $4.45. $8.69 $3.94. $5.80.