LDR Manufacturing Produces a Pesticide Chemical and Uses Process Costing

LDR Manufacturing produces a pesticide chemical and uses process costing. There are three processing departments-Mixing, Refining, and Packaging. On January 1, 2014, the first department, Mixing, had no beginning inventory. During January, 40,000 fl. oz. of chemicals were started in production. Of these, 32,000 fl. oz. were completed and 8,000 fl. oz. remained in process. In the Mixing Department, all direct materials are added at the beginning of the production process and conversion costs are applied evenly through the process. At the end of the month, LDR calculated equivalent units in the Mixing Department as shown below:
$$\begin{array} { | l | r | r | r | } \hline \text { UNITS } & \text { Whole Units } & \text { Equivalent Units } & \text { Equivalent Units } \\\hline \text { Units to account for } & & \text { Direct Materials Cost } & \text { Conversion Cost } \\\hline \text { Completed } & 32,000 & 32,000 & 32,000 \\\hline \text { End bal. WIP } & 8,000 & 8,000 & 4,800 \\\hline & 40,000 & 40,000 & 36,800 \\\hline\end{array}$$ * % of completion for direct materials costs: 100%
% of completion for conversion costs: 60%
During January, the Mixing Department incurred $48,000 in direct materials costs and $211,600 in conversion costs. How much was the cost per equivalent unit for materials and for conversion costs?
(Use the weighted average method and round your answer to the nearest cent)

A) $6.00 for materials, $5.29 for conversion
B) $1.20 for materials, $6.61 for conversion
C) $1.50 for materials, $6.61 for conversion
D) $1.20 for materials, $5.75 for conversion