Brown Company Manufactures Tape Dispensers $\begin{array} { l } \text {Direct materials costs }&\$560,000 \\\text { Conversion costs}&\$240,000 \\\end{array}$

Brown Company manufactures tape dispensers.The Assembly Department reported the follow data for the past month:
$\begin{array} { l } \text {Units started and completed }&70,000\\ \text {Units started and not complete }&10,000\\ \text {Units in beginning inventory }&0\\\end{array}$

$\begin{array} { l } \text {Direct materials costs }&\$560,000 \\\text { Conversion costs}&\$240,000 \\\end{array}$

The partially complete units at the end of the month were 100 percent complete with respect to materials and 60 percent complete with respect to conversion costs.The unit cost of direct materials is ________.

A) $1.67
B) $3.32
C) $6.86
D) $7.00