T Corporation has no beginning work in process; 9,000 units are transferred out and 3,000 units in ending work in process are one-third finished as to conversion costs and fully complete as to materials cost. If total materials cost is $60,000, the unit materials cost is: Select one: a. 5.45 b. 6.00 c. 5.00 d. 7.25 e. None of the above