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 Materials costs 2,300 $14,400 Conversion costs $ 6,500 Percent complete with respect to materials 75% Percent complete with respect to conversion 20% Units started into production during the month 11,000 Units transferred to the next department during the month 9.900 Materials costs added during the month $ 173,500 Conversion costs added during the month $ 243,500 Ending work in process inventory Units in ending work in process inventory 1,400 Percent complete with respect to materials Percent complete with respect to conversion 30% 90 The cost per equivalent unit for materials for the month in the first processing department is closest to