A Department Adds Materials at the Beginning of the Process

A department adds materials at the beginning of the process and incurs conversion costs uniformly throughout the process.For the month of May, there was no beginning Work in Process; 50,000 units were completed and transferred out; and there were 14,000 units in the ending Work in Process that were 10% complete.During May, $96,000 materials costs and $102,800 conversion costs were charged to the department.How much are unit production costs for materials and conversion costs for May if the weighted-average method is used, rounded to the nearest whole cent? $$\begin{array} { l c } &\text { Materials }& \text { Conversion Costs }\\a)&\$ 3.11 & \$ 2.80 \\b)&\$ 1.87 & \$ 2.00 \\c)&\$ 1.66 & \$ 1.61 \\d)&\$ 1.50 & \$ 2.00\end{array}$$