The Records of Andrews Company Reflect the Following Data: Work

The records of Andrews Company reflect the following data: Work in process, beginning of the month - 4,500 units; 1 / 3 completed at a cost of $2,400 for materials, $825 for labor, and $5,000 for overhead.
Production costs for the month - materials - $20,695; labor - $13,050; overhead - $41,500
Units completed and transferred to finished goods - 35,000
Work in process, end of month - 3,000 units; 3 / 4 completed
What is the cost per equivalent unit?

A) $2.24
B) $2.02
C) $2.38
D) $2.15