Selah Manufacturing makes a quality-improvement device for the aeronautical industry. The company uses a process costing system and has only a single processing department. The following information pertains to operations for the month of May:

\begin{array} { | l | r | } \hline & \text { Number of Units } \\\hline \text { Beginning work in process inventory } & 16,000 \\\hline \text { Units started into production during May } & 100,000 \\\hline \text { Units completed during May } & 92,000 \\\hline \text { Ending work in process inventory } & 24,000 \\\hline\end{array}

The beginning work-in-process inventory was 60% complete with respect to materials and 20% complete with respect to conversion costs. The ending work-in-process inventory was 90% complete with respect to materials and 40% complete with respect to conversion costs. The costs were as follows:

\begin{array} { |l | r | r | r | } \hline & \text { Materials } & \text { Conversion } & \text { Total } \\\hline \begin{array} { l } \text { Beginning work-in- } \\\text { process inventory }\end{array} & \$ 54,560 & \$ 35,560 & \$ 90,120 \\\hline \begin{array} { l } \text { Costs incurred } \\\text { during May }\end{array} & \$ 468,000 & \$ 574,040 & \$ 1,042,040 \\\hline \text { Total } & \$ 522,560 & \$ 609,600 & \$ 1,132,160 \\\hline\end{array}

-What was the unit cost for materials included in the beginning work-in-process inventory,rounded to the nearest cent?
A) $3.41.
B) $4.60.
C) $5.68.
D) $8.53.

(Appendix 6A)Roger Company Uses the FIFO Method in Its Process

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