Carpenter Corporation uses the weighted$-$average method in its process costing system. This month, the beginning inventory in the first processing department consisted of $600$ units. The costs and percentage completion of these units in beginning inventory were:

Cost Percent Complete

Materials costs $ $5,20060\%$

Conversion costs $ $8,50055\%$

A total of $7,800$ units were started and $7,100$ units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

Cost

Materials costs $ $95,000$

Conversion costs $$169,200$

The ending inventory was $85\%$ complete with respect to materials and $70\%$ complete with respect to conversion costs.

The cost per equivalent unit for materials for the month in the first processing department is closest to:

A$)$ $$11\mathrm{.}31$

B$)$$$12\mathrm{.}21$

C$)$$$11\mathrm{.}58$

D$)$ $$11\mathrm{.}93$