2. Bradford Electronics uses the weighted- average method in its process costing system. Data concerning the first processing department for the most recent month is listed below: Beginning work in process inventory: Units in beginning work in 700 process inventory Materials costs 8,000 Conversion costs 7,800 Percentage complete with 50% respect to materials Percentage complete with 35% respect to conversion Units started into production during the month 5,200 Units transferred to the next department during the month Materials costs added during the month 4,400 90,300 Conversion costs added during 125,600 the month Ending work in process inventory: Units in ending work in process 1,500 inventory Percentage complete with 50% respect to materials. Percentage complete with 30% respect to conversion Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least three decimal places. What is the closest cost per equivalent unit for materials for the month in the first processing department