3 Jarvene Corporation uses the FIFO method in its process costing system. The following data are for the most recent month of operations in one of the company's processing departments: Units in beginning inventory Units started into production Units in ending inventory Units transferred to the next department 380 ,320 310 4,390 onversion Percentage completion of beginning inventory Percentage completion of ending inventory 70 80 308 408 The cost of beginning inventory according to the company's costing system was $7,850 of which $4,857 was for materials and the remainder was for conversion cost. The costs added during the month amounted to $179,896. The costs per equivalent unit for the month were: Materials Conversion Cost per equivalent uni 18.00 23.00