Dodd Corporation uses the welghted-average method In Its process costing system. This month, the beginning inventory in the first processing department consisted of 580 units. The costs and percentage completion of these units In beginning inventory were: Percent Complete Cost $6,700 Materlals costs 75% $5,700 Conversion costs 30% A total of 8,900 unlts were started and 7,900 unlts were transferred to the second processing department during the month. The following costs were Incurred in the first processing department during the month: $136.700 $322.700 Materlals costs Converslon costs The ending Inventory was 80% complete with respect to materlals and 75% complete with respect to converslon costs. Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that Is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least three decimal places. The cost per equivalent unit for materials for the month in the first processing department Is closest to: $14.42 $15.65 $15.13 $14.92