The Dodd Company Uses a Weighted Average Process Costing System

The Dodd Company uses a weighted average process costing system. The following information was reported for the Assembly process for July. Materials are added at the beginning of the process and are 100%.
$\begin{array}{|l|c|l|}\hline{\text { Units: }} & \text { Units } &{\begin{array}{c}\text { \% Complete for } \\\text { Conversions }\end{array}} \\\hline \text { Work in process, } 7 / 1 & 60,000 & 15 \% \\\hline \text { Started } & 105,000 & \\\hline \text { Work in process, } 7 / 31 & 40,000 & 20 \%\\\hline & & \\\hline \text { Costs: } & & \\\hline & \text { Materials } & \text { Conversion } \\\hline \text { Beginning work in process } & \$ 16,500 & \$ 33,250 \\\hline \text { Current costs } & \$ 643,500 & \$ 332,500\\\hline \end{array}$
-Refer to the figure.What is the cost per unit for materials?

A) $2.75
B) $3.90
C) $4.00
D) $4.96