Harmon Company's costing system uses two cost categories; direct materials and conversion costs. In the Curing Department, direct materials are added at the beginning of production while conversion costs are allocated evenly throughout production. Data for the Curing Department for November 2019 are: Work in process, beginning inventory, 80% converted 10,000 units Units started during November 28,000 units Work in process, ending inventory 30% converted 8,000 units Work in process, beginning inventory: Direct materials $ 34,500 Conversion costs $ 48,600 Direct materials costs added during November $ 146,000 Conversion costs added during November $ 194,400 ) What is the unit cost for November in the Curing Department? (round to 2 decimals)? a. $ 11.14 b. $ 14.12 c. $ 12.25 d. $ 10.31 e. none of above