Byers Company Had the Following Department Information for the Month

Multiple Choice

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.