Train Company had no beginning inventory and adds all materials at the very beginning of its only process. Assume 10,000 units were started and 5,000 units completed and 5,000 units in ending work in process. Ending work in process is 60% complete. If material cost is $15,000, the cost per equivalent unit of material is:

a) $2.50

b) $1.00

c) $3.00

d) $1.50

e) none of these