At the beginning of the month, 200 units were in process in the Cutting Department of FitsAll Company and they 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 process and they were 60% complete with respect to materials. The materials cost in the beginning work in process inventory was $2,721 and $39,200 of materials costs were added during the month. Using the weighted-average method, what is the cost per equivalent unit for materials costs? $19.60 $20.42 $19.06 $20.35