Inacio 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 2,000 Materials costs $ 14,100 Conversion costs $ 6,200 Percent complete with respect to materials 754 Percent complete with respect to conversion 20% Units started into production during the month 10,700 Units transferred to the next department during the month 9,600 Materials costs added during the month $ 173,200 Conversion costs added during the month $ 243,200 Ending work in process inventory: Units in ending work in process inventory 3,100 Percent complete with respect to materials Percent complete with respect to conversion 30% 99% 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 $13.17 $14.11 $12.86 $15.12