Tandz and Noor operates a continuous process into which 3,000 units of material costing $9,000 was input in a period. Conversion costs for this period were $11,970 and losses, which have a scrap value of $1.50 per unit, are expected at a rate of 10% of input. There was no opening or closing inventory and output for the period was 2,900 units. What was the cost per unit of output? a. $7.60 b. $7.76 c. $6.99 O d. $6.84