ce Cream Corporation uses the welghted-average method in its process costing system. Data concerning the first processing department for the most ecent month are listed below Beginning work in process inventory Units in beginning work in process inventory Materials Costs 2,600 $ 14,700 6,800 Conversion costs S Percent complete with respect to materials 758 20% Percent complete with respect to conversion 11,300 Units started into production during the month Units completed and transferred to the next department during the month 10,200 Materials costs added during the month $173,800 $243,800 Conversion costs added during the month Ending work in process inventory: Units in ending work in process inventory Percent complete with respect to materials Percent complete with respect to conversion 3,700 90% 30% The cost per equivalent unit for materials for the month in the first processing department is closest to