Information about units processed and processing costs incurred during a recent month in the Blending Department of a manufacturing company follow:

	Number of Units	Conversion Costs (Percent Completion)
Beginning work in process inventory	11,000	35%
Units started into production	120,000	-
Units completed and transferred out	114,000	-
Ending work in process inventory	17,000	30%

The beginning work in process inventory included $11,000 of conversion cost and $12,000 in material costs. During the month, the Department incurred an additional $290,000 in conversion costs and $143,000 in material costs. All materials are added at the beginning of production in each department.

Assuming that the company uses the weighted-average cost method, what is the cost per equivalent unit for material costs for the month in the Blending Department? (Round your answer to the nearest cent)

a. $1.18.

b. $1.25.

c. $1.09.

d. $1.22.