Riley Company Uses Process Costing What Is the Total Cost Per Equivalent Unit During May

Riley Company uses process costing.Its Forming Department had 10,000 equivalent units of
Production for direct materials and 7,500 equivalent units of production for conversion costs in May.There were 2,000 units in beginning inventory.Costs were incurred in May as follows: $\begin{array}{llll}&\text { Direct Material }&\text { Conversion }&\text { Total }\\\text { Beginning Work in Process } & \$ 3,000 & \$ 1,500 & \$ 4,500 \\\text { Incurred during May } & {12,800}&{15,500}& \$ 28,300 \\\text { Total } &{\$ 15,800} &{\$ 17,000} & \$ 32,800\end{array}$
What is the total cost per equivalent unit during May?

A) $3.85
B) $3.28
C) $4.37
D) $1.87