16 Esty Corporation uses the weighted average method in its process costing system. Thes month, the beginning inentory in the frcg depament consisted of 800 units. The costs and percentage completion of these units in beginning inverory were Perc Cost 5, 800 $6,500 Materials costs A total of 7,700 units were started and 6,500 unts were transferred to the second processing department duning the month. The following coms were incurred in the first processing department during the month Materials costs Conversion costs $ B5,30 $168,000 The ending inventory was 70% complete with respect to materials and tos compete wen respect to conversion costs The cost per equivalent unit for materials for the month in the frst grocessing department is closest to