Inacio 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: Units in beginning work in process inventory 2,600 Materials costs $ 14,700 Conversion costs $ 6,800 Percent complete with respect to materials 75 % Percent complete with respect to conversion 20 % Units started into production during the month 11,300 Units transferred to the next department during the month 10,200 Materials costs added during the month $ 173,800 Conversion costs added during the month $ 243,800 Ending work in process inventory: Units in ending work in process inventory 3,700 Percent complete with respect to materials 90 % Percent complete with respect to conversion 30 % The cost per equivalent unit for materials for the month in the first processing department is closest to: