Angelina Company Manufactures Plastic Cups in One Department The Units in the Ending Work-In-Process Inventory Are 100 Percent

Angelina Company manufactures plastic cups in one department.The following information is available:
$\begin{array} { l } \text {Work-In-Process Inventory, beginning }&0\\ \text { Units started}&150,000\\ \text {Units completed and transferred }&12,000\\ \text {Work-In-Process Inventory, end}&3,000\\\end{array}$

$\begin{array} { l } \text {Direct materials added }&\$30,000\\ \text {Direct labor }&\$20,700 \\ \text {Factory overhead }&\$ 10,350\\\end{array}$

The units in the ending Work-In-Process Inventory are 100 percent complete with respect to direct materials and 60 percent complete with respect to conversion costs.The cost of one completed unit is ________.

A) $4.07
B) $4.25
C) $4.42
D) $5.08