Answer:
Inacio Corporation
The cost per equivalent unit for materials for the month in the first processing department is closest to: 
= $14.50
Explanation:
a) Data and Calculations:
                                                         Units    Materials    Conversion
Beginning work in process           2,300     $14,400      $6,500
Percentage of completion                              75%           20%
Units started during the month   11,000
Total units available                     13,300
Units transferred to the next       9,900      100%         100%
Ending work in process               3,400        90%          30%
Costs added during the month               $173,500    $243,500
Equivalent units of production:
                                                           Units    Materials        Conversion
Units transferred to the next       9,900      9,900 (100%)   9,900 (100%)
Ending work in process               3,400       3,060 (90%)     1,020 (30%)
Equivalent units of production                   12,960             10,920
Costs of production:                   Materials  Conversion
Beginning work in process           $14,400      $6,500
Costs added during the month    173,500    243,500
Total costs of production           $187,900  $250,000
Cost per equivalent unit:             Materials  Conversion
Total costs of production            $187,900  $250,000
Equivalent units of production       12,960        10,920
Cost per equivalent unit               $14.50       $22.89