Sheffield Company has no beginning Work in Process inventory; $4700$ units are transferred out and $1000$ units in ending Work in Process inventory are $20\%$ finished related to conversion costs and fully complete related to direct materials cost. If direct materials added and beginning Work in Process inventory materials cost total $$17670,$ how much is the direct materials cost per unit if the weighted$-$average method is used?

Select answer from the options below

$$3\mathrm{.}61$

$$3\mathrm{.}21$

There is not enough information provided.

$$3\mathrm{.}10$