nenbaum Corporation uses the weighted-average method in its process costing system. This month, the beginning rentory in the first processing department consisted of 1,200 units. The costs and percentage completion of these units in eginning inventory were: A total of 8,100 units were started and 6,700 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: 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: $13.46 $14.88 $14.28 $16.60