The Assembly Department of Protocol, Inc., manufacturer of computers, incurred $290,000 in direct material costs and $80,000 in conversion costs. The equivalent units of production for direct materials and conversion costs are 1,000 and 900, respectively. The weighted-average method is used. The cost per equivalent unit of production for direct materials is, (Round your answer to the nearest cent) OA. $80.00 OB. $290.00 OC. $88 89 OD $322 22