The Assembly Department of Protocol, Inc., manufacturer of computers, incurred $250,000 in direct material costs and $90,000 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.) O A. $100.00 O B. $277.78 OC. $90.00 O D. $250.00