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 800,respectively.The cost per equivalent unit of production for direct materials is ________.(Round your answer to the nearest cent.)

A) $87.50
B) $70.00
C) $350.00
D) $280.00