Alaska Manufacturing Company uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 600 units. The costs and percentage completion of these units in beginning inventory were: Materials costs Conversion costs Materials cost Conversion costs Cost A total of 7,800 units were started and 7,100 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: O O $5,200 $8,500 $11.31. $11.93. $12.21. $11.58. Percent Complete 60% 55% Cost $95,000 $169,200 The ending inventory was 85% complete with respect to materials and 70% complete with respect to conversion costs. The cost per equivalent unit for materials for the month in the first processing department is closest to:

A fotal of 7, Hoo units were startod and 7,100 units were trainforred to the secend procening department during the nonth. The following costs were incured ia die fird procrant departaretis duricit the month: procting depariserit is closest to: 51131. $11.93. 512.21. 511.51