The Assembly Department of Smart Inc., manufacturer of computers, incurred $$250,000$ in direct materials and $$75,000$ in conversion costs. The equivalent units of production for direct materials and conversion costs are $1,000$ and $800,$ respectively. The cost per equivalent unit of production for direct materials is

Seleccione una:

a$.$ $$93\mathrm{.}75$

b$.$ $$75\mathrm{.}00$

c$.$ $$250\mathrm{.}00$

d$.$ $$312\mathrm{.}50$