The Assembly Department of ZigZag,Inc

The Assembly Department of ZigZag,Inc. ,manufacturer of computers,incurred $280,000 in direct material costs and $70,000 in conversion costs.The equivalent units of production for direct materials and conversion costs are 1,000 and 900,respectively.The cost per equivalent unit of production for direct materials is ________.(Round your answer to the nearest cent. )

A) $77.78
B) $70.00
C) $311.11
D) $280.00