Reliable Manufacturers Had No Units in Process at the Beginning

Reliable Manufacturers had no units in process at the beginning of the year.During the current year,140 000 units were started.There were 15 000 units in work-in-process at the end of the year.These units were 40 per cent complete.If total production costs for the year were $393 000 what should be the cost per equivalent unit?

A) $3.00
B) $3.14
C) $2.69
D) $2.93