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 500 units with costs of $78,000.During the month,800 units were transferred in from the Milling Department with costs of $211,000.It had 500 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) $60.00 per equivalent unit of production for transferred in
B) $1.00 per equivalent unit of production for transferred in
C) $55.00 per equivalent unit of production for transferred in
D) $263.75 per equivalent unit of production for transferred in