The Lakeside Company uses a weighted$-$average process costing system. The following data are available:

Beginning inventory $0$

Units started in production $20,800$

Units finished during the period $16,400$

Units in process at the end of the period

$($complete as to materials, $$ complete as to labor and overhead$)4,400$

Cost of materials used $ $39,780$

Labor and overhead costs $ $42,000$

Cost per equivalent unit of materials is: