Frost,IncIs a Service Firm That Uses Process Costing

Frost,Inc.is a service firm that uses process costing.The firm worked on a total of 1,600 cases this month,800 of which were completed during the period.The remaining cases were 40% complete.The firm incurred $180,000 in direct labor and manufacturing overhead costs during the period,and had $4,800 in direct labor and manufacturing costs in beginning inventory.Using the weighted average method,what was total cost per equivalent unit?

A) $115.50
B) $141.43
C) $145.20
D) $165.00