The Lakeside Company uses a weighted-average process costing system. The following data are available:

Beginning Inventory -0-

Units started in Production 23,400

Units finished during the period 17,700

Units in process at the end of the period(completed as to materials, 1/4 complete as to labor and overhead) 5,700

Cost of materials used $56,420

Labor and overhead costs $59,365

Unit cost of material is:

A. $2.78.

B. $2.41.

C. $3.10.

D. $2.54.