The records of Andrews Company reflect the following data:

Work in process, beginning of the month - 4,500 units; 1 / 3 completed at a cost of $2,400 for materials, $825 for labor, and $5,000 for overhead.

Production costs for the month - materials - $20,695; labor - $13,050; overhead - $41,500

Units completed and transferred to finished goods - 35,000

Work in process, end of month - 3,000 units; 3 / 4 completed

What is the unit cost for material?

	A.	$0.66
	B.	$0.59
	C.	$0.56
	D.	$0.62