[The Following Information Applies to the Questions Displayed Below

[The following information applies to the questions displayed below.]
Sue's Soup Products uses a process costing system with two processing departments: the Mixing and Cooking Department and the Canning Department.Work in process inventories are reduced to zero each month.In March,the Mixing and Cooking Department incurred manufacturing costs of $63,000 to mix 42,000 gallons of soup.The Canning Department incurred manufacturing costs of $9,000.A total of 170,000 cans of soup were transferred to the finished goods warehouse during the month.
-The unit cost per gallon of soup transferred to the Canning Department during March was:

A) $1.50.
B) $1.62.
C) $1.71.
D) $1.83.