A deodorant manufacturer offers the following information: O units WIP Inventory, January 1 Units started Units completed and transferred out WIP Inventory, December 31 Direct materials Direct labor Manufacturing Overhead 34,600 units 14,200 units 20,400 units $276,480 $585,000 $329,920 The units in ending WIP Inventory were 60% complete for materials and 40% complete for conversion costs. On December 31, the cost per equivalent unit for materials would be closest to O A. $12.36. OB. $5.90 OC. $10.46. OD. $12.48