Ranger Glass Company manufactures glass for French doors. At the start of May, 2,000 units were in-process. During May, 11,000 units were completed and 3,000 units were in process at the end of May. These in-process units were 90% complete with respect to material and 50% complete with respect to conversion costs. Other information is as follows: Work in process, May 1: Direct material $36,000 Conversion costs $45,000 Costs incurred during May: Direct material $186,000 Conversion costs $255,000 How much is the cost per equivalent unit for direct materials? (Points : 4) $24.00 $16.20 $15.86 $13.58