GoodSports buys wood as a direct material for baseball bats. The Cutting Department processes the baseball bats, and the bats are then transferred to the Finishing Department where a sealant is applied. There was no beginning work in process inventory in the Cutting Department in May. The Cutting Department started manufacturing 10,000 baseball bats during May. A total of 7,500 bats were completed and transferred to the Finishing Department during May. The ending work in process inventory of 2,500 bats was 100% complete with respect to direct materials and 20% complete with respect to conversion costs. The company uses the weighted-average method of process costing. Reference: GoodSports If conversion costs for May were $120,000, then what would be the equivalent unit cost with respect to conversion costs for May? A. $15.00 B. $12.00 C. $16.25 D. $13.00