Universal Manufacturing uses a weighted-average process-costing system. All materials are introduced at the start of manufacturing, and conversion costs are incurred evenly throughout the process. The company's beginning and ending work-in-process inventories totaled 17,800 units and 20,100 units, respectively, with the latter units being 2/3 complete at the end of the period. Universal started 31,500 units into production and completed 29,200 units. Manufacturing costs follow. Beginning work in process: Materials, $68,600; conversion cost, $175,000 Current costs: Materials, $256,000; conversion cost, $555,000

Universal's equivalent-unit cost for materials is:

$8.58.

None of these.

$6.58.

$10.18.

$5.08.

Show work please