Domingo Corporation uses the weighted average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 1,100 units. The costs and percentage of completion for these units in beginning inventory were:

	Cost				Percent Full
material costs	ps	6,200				50%
conversion costs	ps	2,400				20%

A total of 7,500 units were started, and 6,800 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
material costs	ps	159,400
conversion costs	ps	121,100

Ending inventory was 85% complete with respect to materials and 75% complete with respect to conversion costs.

Calculate the cost per equivalent unit of materials for the month in the first processing department

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