Domingo Corporation uses the weighted$-$average method in its process costing system. This month, the beginning inventory in the first processing department consisted of $2,400$ units. The costs and percentage completion of these units in beginning inventory were:

Cost Percent Complete

Materials costs $ $7,50050\%$

Conversion costs $ $3,70020\%$

A total of $8,800$ units were started and $8,100$ 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 $ $160,700$

Conversion costs $ $122,400$

The ending inventory was $85\%$ complete with respect to materials and $75\%$ complete with respect to conversion costs.

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

Multiple Choice

$$11\mathrm{.}41$

$$11\mathrm{.}16$

$$15\mathrm{.}67$

$$10\mathrm{.}64$