Ice Cream Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below: Beginning work in process inventory: Units in beginning work in process inventory 900 Materials costs $ 13,000 Conversion costs $ 5,100 Percent complete with respect to materials 75% Percent complete with respect to conversion 20% Units started into production during the month 9,600 Units completed and transferred to the next department during the 8,500 $ 172,100 month Materials costs added during the month Conversion costs added during the month. Ending work in process inventory: Units in ending work in process inventory Percent complete with respect to materials Percent complete with respect to conversion $ 242,100 2,000 90% 30% The cost per equivalent unit for materials for the month in the first processing department is closest to: The cost per equivalent unit for materials for the month in the first processing department is closest to: Multiple Choice $17.97 $16.38 $17.63 $16.69