Work-In-Process Inventory, beginning 0

Units started 15,000

Units completed and transferred 12,000

Work-In-Process Inventory, end 3,000

Direct materials added $30,000

Direct labor $20,700

Factory overhead $10,350

The units in the ending Work-In-Process Inventory are 100 percent complete with respect to direct materials and 60 percent complete with respect to conversion costs. What is the cost of one completed unit?

A) $4.07

B) $4.25

C) $4.42

D) $5.08