A company produces one product and uses process costing. In February, they calculate the following costs per equivalent unit for their two cost categories, materials and conversion costs:Materials cost per equivalent unit: $$1\mathrm{.}89$Conversion cost per equivalent unit: $$0\mathrm{.}50$What is the best estimate of the incremental cash cost of producing one unit of this companys product? $($Choose the best answer.$)$