Ice Cream Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below Beginning work in process inventory: Units in beginning work in process inventory 2, 300 Materials costs $ 14,400 Conversion costs 6, 500 Percent complete with respect to materials Percent complete with respect to conversion Units started into production during the month Units completed and transferred to the next department 75% 20% 11,000 9,900 during the month Materials costs added during the month $173,500 Conversion costs added during the month Ending work in process inventory: Units in ending work in process inventory $243,500 3,400 Percent complete with respect to materials 90% Percent complete with respect to conversion 30% The cost per equivalent unit for materials for the month in the first processing department is closest to: Multiple Choice $12.21 $14.50 $11.90 $13.15