Equivalent Units	Equivalent Units
	Direct Materials	Labor and Overhead
Beginning WIP	0	1,500
Units started and Completed	18,000	18,000
Ending WIP	2,000	1,600
Total	20,000	21,100

Refer to Figure 1. Assume beginning work-in-process costs from the prior month total $13,000 and that current month costs for direct materials, direct labor, and factory overhead total $18,000, $8,000, and $10,000 respectively. Department Zs cost per equivalent unit of production for the combined direct labor and overhead costs using the FIFO method would be

A. $1.18

B. $1.02

C. $.12

D. $.73

E. $.85