Use the Information Below to Answer the Following Question(s)

Use the information below to answer the following question(s) .
Hollywood North Magic, a cosmetic manufacturer, began operations in January. During the first month of operations, $60,000 was incurred for direct materials and $80,000 was incurred for conversion costs. During January, 30,000 litres of cosmetics were started and 6,000 litres were unfinished at the end of the month. Ending work-in-process was 45% completed. All inputs are added evenly throughout the production process.
-What is the materials cost per unit in January using the FIFO method?

A) $2.00
B) $1.67
C) $2.25
D) $2.50
E) $3.00