The inventory at June 1 and costs charged to Work in Process - Department 60 during June are as follows:

3,800 units, 3/5 completed	$ 60,400
Direct materials	378,000
Direct labor	274,000
Factory overhead	168,000
Total cost to be accounted for	$880,400

During June, 32,000 units were placed into production and 31,200 units were completed, including those in inventory on June 1. On June 30, the inventory of work in process consisted of 4,600 units which were 4.25/5 completed. Inventories are costed by the first-in, first-out method and all materials are added at the beginning of the process. Determine the following, presenting your computations (Prepare your computations using unit cost data to four decimal places, i.e. $4.4444, to minimize rounding differences): Assuming that the conversion cost per unit is the same for May and June, by how much the direct material cost per unit increase and/or decrease from May to June?

A) 3.9957 Increase B) 11.8125 Decrease C) 7.8168 Decrease D) 13.4633 Increase