Byers Company had the following department information for the month: $\begin{array}{lr}
\text { Total materials costs } & \$ 48,000 \
\text { Equivalent units of materials } & 10,000 \
\text { Total conversion costs } & \$ 80,000 \
\text { Equivalent units of conversion costs } & 20,000
\end{array}$ What is the total manufacturing cost per unit?
A)$4.26.
B)$4.00.
C)$4.80.
D)$8.80.

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The Answer of Byers Company had the following department information for the month: $\begin{array}{lr}
\text { Total materials costs } & \$ 48,000 \
\text { Equivalent units of materials } & 10,000 \
\text { Total conversion costs } & \$ 80,000 \
\text { Equivalent units of conversion costs } & 20,000
\end{array}$ What is the total manufacturing cost per unit?
A)$4.26.
B)$4.00.
C)$4.80.
D)$8.80.

Byers Company Had the Following Department Information for the Month