Keystone Snow Boards Manufacturing Company Produces Entry-Level Snowboards and Uses

Keystone Snow Boards Manufacturing Company produces entry-level snowboards and uses process costing.In the Forming Department, all materials are added at the start of the process.The following information on units is available for September production for the company's Cutting Department: $\begin{array}{lr}\text { Beginning Work in Process, 30\% complete for conversion costs } &14,000 \\\text { Units started } & 125,000 \\\text { Ending Work in Process, 60\% complete for conversion costs } & 15,000 \\\text { Units completed } & 124,000\end{array}$
$\text { The following costs are available for September: }$

$\begin{array}{lrrr}&\text { Direct Material }&\text { Conversion }&\text { Total }\\\text { Beginning Work in Process } & \$ 8,200 & \$ 1,350 & \$ 9,550 \\\text { Current cost } & {70,600} & \$ 47,120 & \$ 117,720 \\\text { Total cost } & {\$ 78,800}&\$ 48,470 & \$ 127270\end{array}$ Assume equivalent units for materials are 157,600 units.How much is the cost per unit for materials?

A) $0.50
B) $0.81
C) $0.57
D) $2.00