333 Domingo Corporation uses the wehted avere method in its process that the being inventory in the first procesing department contedo 100 the cand percentage completion of these units in being inventory were Cost Percent Complete Materials costs $5.500 50% Conversion costs $ 1.700 2095 A total of 6,800 units were started and 6,100 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month cost Materials costs $158.700 Conversion costs $120.400 The ending inventory was 85% complete with respect to materials and 75% complete with to conversion costs. The cost per equivalent unit for materials for the month in the first processing department to: $22.04 $22.81 O $23.34 $22.56