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 $36,000Conversion costs $45,000Costs incurred during May:Direct materia $186,000Conversion costs $255,000How much is the cost per equivalent unit for direct materials? (Points : 4)$24.00$16.20$15.86$13.58