Tunaru LLP has two departments, X and Y, it began the month of January with no units in process in for X and Y. In process X, it began work on 420,000 units and transferred out 370,000 units to department Y. The units still in process are 40% complete. The company incurred manufacturing costs of $3,151,200 in X and $1,050,400 in department Y. What is the cost of per equivalent unit in department X?

a. $31.80

b. $15.00

c. $16.16

d. $17.04

e. None of the above.