Acme Company uses process costing. Here are data regarding the first processing department for the current month: Work in process inventory, beginning: Units: 2,700 units ; Direct materials cost: $14,800 ; Units started in production: 11,400 units ; Units completed and transferred out: 10,300 units ; Direct material cost added: $173,900 ; Work in process inventory, ending: 3,800 units The units in beginning work in process inventory are 70% complete with respect direct materials and the units in ending work in process inventory are 90% complete with respect to direct materials. The cost per equivalent unit for direct materials for the month is closest to: Group of answer choices $10.93 $11.87 $10.62 $13.75