600 Jublot Corporation uses the welghted 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 Materials costs $ 7,300 Conversion costs $ 2,300 Percent complete with respect to materials Percent complete with respect to conversion Units started into production during the month 9,400 Units transferred to the next department during the month 8,680 Materials costs added during the month $ 196,390 Conversion costs added during the month $ 315,800 Ending work in process inventory: Units in ending work in process inventory 1,400 Percent complete with respect to materials 704 Percent complete with respect to conversion 500 19 40% The cost per equivalent unit for conversion costs for the first department for the month is closest to: The cost per equivalent unit for conversion costs for the first department for the month is closest to: Multiple Choice $2176 $19.45 $3473 $2438