Amazon Industries utilized a process costing system to track costs for its two processing departments, A & B. This problem focuses on Department A. This month, the beginning inventory in Department A consisted of 1,500 units. The costs and percentage completion of these units in beginning inventory were: Percent Complete 50% 20% Cost $6,600 $2,800 Materials costs Conversion costs Department A started a total of 7,900 units and transferred 7,200 units to Department B during the month. Department A incurred the following costs during the month: Materials costs Conversion costs Cost $159,800 $121,500 Department A's ending inventory was 85% complete with respect to materials and 75% complete with respect to conversion costs. What is the cost per equivalent unit for materials for the month in Department A? Multiple Choice $16.54 $16.29