A shampoo manufacturer offers the following information:
| WIP Inventory, January 1 |
0 units |
| Units started |
25,600 units |
| Units completed and transferred out |
19,200 units |
| WIP Inventory, December 31 |
6,400 units |
| Direct materials |
$276,480 |
| Direct labor |
$585,000 |
| Manufacturing Overhead |
$328,920 |
The units in ending WIP Inventory were 60% complete for materials and40% complete for conversion costs. On December 31, the cost per equivalent unit for materials would be closest to
A. $14.28.
B. $12.71.
C. $12.00.
D. $9.39.