At the beginning of the month, 200 units were in work-in-process in the stamping department of Farwest Industrials Inc. and were 70% complete with respect to materials. During the month, 2,000 units were transferred to the next department. At the end of the month, 100 units were still in work-in-process and were 60% complete with respect to materials. The materials cost in the beginning work in process inventory account was $2,721.$39,200 worth of materials costs were added during the month. Using the FIFO method, what is the cost per equivalent unit for materials costs? $19.03 per equivalent unit. $19.60 per equivalent unit. $20.84 per equivalent unit. $20.42 per equivalent unit. $21.83 per equivalent unit