Rawlings, Inc During January, 26,750 Units Were Completed and Transferred to the Mixing

Multiple Choice

Rawlings, Inc. manufactures a product that passes through two processes: mixing and molding. All manufacturing costs are added uniformly in the Mixing Department. Information for the Mixing Department for January follows: $\begin{array}{lr}\text { Work in process, January } 1: & \\\text { Units (35\% complete) } & 7,500 \\\text { Direct materials } & \$ 36,000 \\\text { Direct labor } & \$ 45,000 \\\text { Overhead } & \$ 15,000\end{array}$
During January, 26,750 units were completed and transferred to the Molding Department. The following costs were incurred by the Mixing Department during January:
$\begin{array}{lr}\text { Direct materials } & \$ 133,050 \\\text { Direct labor } & 180,000 \\\text { Overhead (applied) } & 45,000\end{array}$ There were 3,750 units that were 80 percent complete remaining in Mixing at January 31. Total cost per equivalent unit of production using the FIFO method is

A) $12.16.
B) $13.20.
C) $9.76.
D) none of the above.