Inacio Corporation uses the weighted-average method in its process costing system. Data are listed below concening the first processing department for the most recent month Beginning work in process inventory Units in beginning work in process inventory 800 S 12,90 ,000 Materials costs Conversion costs Percent complete with respeot to materiale 75 8 Pereent complete vith respeot to converslon Units started into produotion during the month Unite transferred to the next department during the month Materiale costs added during the month Conversion conts added during the month Ending work in process inventory Unite in ending work in process inventory 20 9,500 400 172,000 240,200 Percent complete with reapect to materiale Percent complete with respect to conversLon 1,900 0 30% The cost per equivalent unit for materials for the month in the first processing department is closest to $17.01 $17.95 $16.70 $18.29