Ice Cream Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below Beginning work in process inventory 2,100 14,200 $ 6,300 Units in beginning work in process inventory Materials costs Conversion costs Percent complete with respect to materials 758 208 Percent complete with respect to conversion Units started into production during the month Units completed and transferred to the next department during the month Materials costs added during the month Conversion costs added during the month Ending work in process inventory Units in ending work in process inventory 10,800 9,700 173,300 $243,300 3,200 Percent complete with respect to materials Percent complete with respect to conversion 90% 30% The cost per equivalent unit for materials for the month in the first processing department is closest to: Multiple Choice $13.79