The Following Department Data Are Available $\text { How much is the total manufacturing cost per unit? }$

The following department data are available: $\begin{array}{ll} \text {Total materials costs. } &\$140,000\\ \text { Equivalent units of materials } & \text { 20,000 units } \\ \text { Total conversion costs } &\$70,000\\ \text {Equivalent units of conversion costs. } & \text { 10.000 units }\\\end{array}$
$\text { How much is the total manufacturing cost per unit? }$

A) $6.00
B) $7.00
C) $14.00
D) $11.00