The Lakeside Company uses a weighted$-$average process costing system. The following data are available:

Beginning inventory $-0-$

Units started in production $23,800$

Units finished during the period $17,900$

Units in process at the end of the period

$($complete as to materials,

$$ complete as to labor and overhead$)$

$5,900$

Cost of materials used $ $59,130$

Labor and overhead costs $ $61,110$

Cost per equivalent unit of materials is: