A hair product manufacturer offers the following information: WIP Inventory, January 1 Units started Units completed and transferred out WIP Inventory, December 31 Direct materials Direct labor Manufacturing Overhead O units 32,600 units 13,200 units 19,400 units $285,480 $585,000 $330,920 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 A. $11.49. B. $13.32. C. $6.45. D. $13.62