Question: 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

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 1,400
Materials costs $ 13,500
Conversion costs $ 5,600
Percent complete with respect to materials 75 %
Percent complete with respect to conversion 20 %
Units started into production during the month 10,100
Units completed and transferred to the next department during the month 9,000
Materials costs added during the month $ 172,600
Conversion costs added during the month $ 242,600
Ending work in process inventory:
Units in ending work in process inventory 2,500
Percent complete with respect to materials 90 %
Percent complete with respect to conversion 30 %

The cost per equivalent unit for materials for the month in the first processing department is closest to:

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