The total cost of direct materials for a process for May is $60,000. During the month, 1,000 units were completed and transferred out, leaving 200 units in ending inventory. The units in ending inventory are 50% complete with respect to direct materials. There was no inventory at the beginning of the month. What is the equivalent unit cost with respect to direct materials? Select one: a. $50 per equivalent unit b. $54,55 per equivalent unit c. $300 per equivalent unit d. $25.55 per equivalent unit