A Department Adds Materials at the Beginning of the Process $\quad$

A department adds materials at the beginning of the process and incurs conversion costs uniformly throughout the process.For the month of May, there was no beginning Work in Process; 50,000 units were completed and transferred out; and there were 14,000 units in the ending Work in Process that were 10% complete.During May, $96,000 materials costs and $102,800 conversion costs were charged to the department.How much are unit production costs for materials and conversion costs for May if the weighted-average method is used, rounded to the nearest whole cent? $\quad$$\begin{array}{llcc} \underline{\text { Materials}}& \underline{\text { Conversion Costs }}\\\end{array}$
a) $\quad$$\begin{array}{llcc} \$3.11&\quad\quad\quad\$2.80\end{array}$
b) $\quad$$\begin{array}{llcc}\$1.87&\quad\quad\quad\$2.00\end{array}$
c) $\quad$$\begin{array}{llcc}\$1.66&\quad\quad\quad\$1.61\end{array}$
d) $\quad$$\begin{array}{llcc}\$1.50&\quad\quad\quad\$2.00\end{array}$