The following information is available for Department A for the month of January: Units Cost Work in process, January 1 (70% complete) units 5,000, Direct materials $ 24,000 Direct labor 12,000 Manufacturing overhead 16,000 Total work in process, January 1 $ 52,000 Started in production during January 20,000 Costs added: Direct materials $72,000 Direct labor 32,000 Manufacturing overhead 40,400 Total costs added during January $144,400 Work in process, January 31 (80% complete) 2,000

Materials are added at the beginning of the process. round unit costs to 2 decimal places.

Calculate the cost per equivalent unit in process for conversion using the weighted average method.

A) $4.09 B)4.50 C)$3.85 D)$3.93