Babson Sugar,Inc The Ending Work-In-Process Inventory Is 100% and 65% Complete with Are

Babson Sugar,Inc.has six processing departments for refining sugar-Affination,Carbonation,Decolorization,Boiling,Recovery,and Packaging.Conversion costs are added evenly throughout each process.Data from August for the Decolorization Department are as follows: $$\begin{array} { | l | r | } \hline & \text { Metric Tons } \\\hline \text { Beginning Work-in-Process Inventory } & 0 \\\hline \text { Transferred in } & 13,000 \\\hline \text { Completed and transferred out to Boiling in } & \\\text { August } & 8,000 \\\hline \text { Ending Work-in-Process Inventory } & 5,000 \\\hline\end{array}$$ $$\begin{array} { | l | r | } \hline & { \text { Costs } } \\\hline \text { Beginning Work-in-Process Inventory } & \$ 0 \\\hline \text { Costs added during August } & \\\hline \text { Direct materials } & 2,500,000 \\\hline \text { Direct labor } & 1,150,000 \\\hline \text { Manufacturing overhead } & \underline { 650,000 } \\\hline \text { Total costs added during August } & \$ 4,300,000 \\\hline\end{array}$$ The ending Work-in-Process Inventory is 100% and 65% complete with respect to direct materials and conversion costs,respectively.The weighted-average method is used.Compute the cost per equivalent unit for the units transferred to the Boiling process.(Round any intermediate calculations and your final answer to two decimal places.)

A) $192.31 per metric ton
B) $88.46 per metric ton
C) $143.75 per metric ton
D) $352.31 per metric ton