Beginning work in process inventory:

Units in beginning work in process inventory $500$

Materials costs $ $7,800$

Conversion costs $ $9,100$

Percent complete with respect to materials $85\%$

Percent complete with respect to conversion $55\%$

Units started into production during the month $7,000$

Units transferred to the next department during the month $6,100$

Materials costs added during the month $ $102,700$

Conversion costs added during the month $ $184,000$

Ending work in process inventory:

Units in ending work in process inventory $1,400$

Percent complete with respect to materials $60\%$

Percent complete with respect to conversion $50\%$

The cost per equivalent unit for materials for the month in the first processing department

is closest to