Champ Inc Manufactures a Product That Passes Through Two Processes: Mixing

Champ Inc. manufactures a product that passes through two processes: mixing and moulding. All manufacturing costs are added uniformly in the Mixing Department. Information for the Mixing Department for October follows:

$\begin{array}{llr}\text { Wark in pracess, Octaber 1 : } &\\\text { Units ( \( 35 \% \) complete) } &7,500\\ \text { Direct materials} &\$36,000\\ \text { Direct labour} &\$45,000\\ \text { Overhead } &\$15,000\end{array}$
During October,26,750 units were completed and transferred to the Moulding Department.The following costs were incurred by the Mixing Department during October:
$\begin{array}{lr}\text { Direct materials } & \$ 133,050 \\\text { Direct labour } & 180,000 \\\text { Overhead (applied) } & 45,000\end{array}$
-Refer to the figure.There were 3,750 units that were 80 percent complete remaining in Mixing at October 31.What is total cost per equivalent unit of production using the FIFO method?

A) $9.76
B) $12.16
C) $13.20
D) $14.50