The Martin Rubber Company Produces Tires

The Martin Rubber Company produces tires. The following information is available for Martin:
Beginning work in process inventory: 2,000 tires, 100% complete for direct materials, 60% complete for conversion costs, cost of direct materials = $57,100, cost of direct labor and manufacturing overhead allocated = $19,020
Current period activity: 15,100 tires started into production ,12,600 tires completed, cost of direct materials added = $302,000 cost of direct labor and manufacturing overhead allocated = $232,980
Ending work in process inventory: 4,500 units, 100% complete for direct materials, 40% complete for conversion costs
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Assuming Martin uses the weighted-average method, what was the direct materials cost per equivalent unit of production?

A) $21.00
B) $17.50
C) $17.65
D) $20.00