Domingo Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 1400 units. The costs and percentage completion of these units in beginning inventory were: Materials costs Conversion costs Cost Percent Complete $ 6500 $ 2700 50% 20% A total of 7800 units were started and 7100 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 Conversion costs $ 159,700 $ 121,400 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: O $16.86 O $17.11 $16.34