Domingo Corporation uses the weighted$-$average method in its process costing system. This month, the beginning inventory in the first processing department consisted of $900$ units. The costs and percentage completion of these units in beginning inventory were:

Cost Percent Complete

Materials costs $ $6,00050\%$

Conversion costs $ $2,20020\%$

A total of $7,300$ units were started and $6,600$ units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

Cost

Materials costs $ $159,200$

Conversion costs $ $120,900$

The ending inventory was $85\%$ complete with respect to materials and $75\%$ complete with respect to conversion costs.

The cost per equivalent unit for materials for the month in the first processing department is closest to:

Multiple Choice

$$19\mathrm{.}71$

$$19\mathrm{.}96$

$$19\mathrm{.}19$

$$20\mathrm{.}75$