unes Corporation uses the weighted$-$average method in its process costing system. This month, the beginning inventory in the first processing department consisted of $800$ units. The costs and percentage completion of these units in beginning inventory were:

Cost Percent Complete

Materials costs $ $10,60065\%$

Conversion costs $ $12,80030\%$

A total of $8,500$ units were started and $7,400$ units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

Cost

Materials costs $ $142,100$

Conversion costs $ $359,500$

The ending inventory was $50\%$ complete with respect to materials and $35\%$ complete with respect to conversion costs.

The cost per equivalent unit for conversion costs for the first department for the month is closest to: