Annenbaum Corporation uses the weighted$-$average method in its process costing system. This month, the beginning inventory in the first processing department consisted of $500$ units. The costs and percentage completion of these units in beginning inventory were:

Cost Percent Complete

Materials costs $ $5,80065\%$

Conversion costs $ $6,90045\%$

A total of $6,700$ units were started and $6,000$ units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

Cost

Materials costs $ $125,600$

Conversion costs $ $207,100$

The ending inventory was $50\%$ complete with respect to materials and $35\%$ complete with respect to conversion costs.

The cost per equivalent unit for materials for the month in the first processing department is closest to:

Multiple Choice

$$19\mathrm{.}02$

$$17\mathrm{.}60$

$$18\mathrm{.}42$

$$19\mathrm{.}91$