Python Company Produces Plastic Cups in a One-Department Process The Units Still in Process Are 100% Complete with Respect

Python Company produces plastic cups in a one-department process.The following information is available: $$\begin{array} { l r } \text { Work-in-process inventory, beginning } & 0 \\\text { Units started } & 60,000 \\\text { Units complete and transferred out } & 48,000 \\\text { Work-in-process inventory, ending } & 12,000 \\& \\\text { Direct materials added } & \$ 180,000 \\\text { Direct labor } & \$ 165,600 \\\text { Factory overhead } & \$ 82,800\end{array}$$ The units still in process are 100% complete with respect to direct materials and 60% complete with respect to conversion costs.The unit cost of direct materials is _____.

A) $5.00
B) $4.35
C) $3.00
D) $1.00