Eve Company uses the weighted-average method in its process costing system. The following information for the Assembly Department was obtained from the accounting records for September (all materials are added at the beginning of the process):

	Number of Units	Labour and overhead percentage complete
Work in process inventory, Sept. 1	88,000	15%
Transferred in during the month	105,000
Work in process inventory, Sept. 31	46,000	20%

	Materials	Labour and overhead
Beginning work in process inventory	$50,000	$36,000
Cost added during the month	$80,000	$350,000
Total	$130,000	$386,000

What unit cost (rounded to the nearest cent) was used in calculating the total cost of labour and overhead included in the Work-in-process inventory on September 1?

Multiple Choice

$0.27

$0.31

$1.78

$2.73