During September,the Filtering Department of Downtown Center,Inc

During September,the Filtering Department of Downtown Center,Inc.had a beginning Work-in-Process Inventory of 600 units with costs of $72,000.During the month,700 units were transferred in from the Milling Department with costs of $209,000.It had 600 units in ending Work-in-Process Inventory.What is the cost per equivalent unit of production for the transferred in units that were transferred to the Filtering Department in September under the first-in,first-out (FIFO) method? (Round your answer to the nearest cent. )

A) $55.38 per equivalent unit of production for transferred in
B) $1.00 per equivalent unit of production for transferred in
C) $54.17 per equivalent unit of production for transferred in
D) $298.57 per equivalent unit of production for transferred in