Gunes Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 2800 units. The costs and percentage completion of these units in beginning inventory were Materials costs Conversion costs Cost $12,600 $14,800 Percent Complete 65 30% A total of 10.500 units were started and 9.400 unts were transferred to the second processing department during the month The folowing costs were incurmed in the first processing department during the month Materials costs Conversion costs $144,100 361,500 The ending inventory was 50% complete with respect to materials and 35% complete with respect to conversion costs. The cost per equivalent unit for materials for the month in the first processing department is closest to