Unizat Corporation uses the weighted-average method in its process costing system. The following information pertains to one of the company's processing departments for a recent month.

	Units	Material Cost
Beginning work in process	30,000	$22,000
Started during the month	80,000	$72,000
Units completed	85,000
Ending work in process	25,000

All materials are added at the beginning of the process. The cost per equivalent unit for materials is closest to (Points : 5)

a. $0.86. b. $0.90. c. $1.10. d. $1.18.