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 1,000 materials costs $ 13,100 conversion costs $ 5,200 percent complete with respect to materials 75 % percent complete with respect to conversion 20 % units started into production during the month 9,700 units completed and transferred to the next department during the month 8,600 materials costs added during the month $ 172,200 conversion costs added during the month $ 242,200 ending work in process inventory: units in ending work in process inventory 2,100 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: