Toughflex Company adds material at the start of production. The following production information is available for June:

QUE S TION 3 Toughflex Company Toughfiex Company adds material at the start of production. The following production information is available for June ginning Work in Process Inventory (45% complete as to conversion) 2,450units 56,000units Started this period ding Work in Process Inventory (40% complete as to conversion) 18, 200units Beginning Work in Process Inventory Costs: $32,000: 74,000 Current Period Costs: Material Conversion $ 298,243 Refer to Toughflex Company. What is the material cost per equivalent unit using the weighted average method? O a $5.65 O b $3.45 OC.$.18 o d $.77