A firm called Parado Por Completo uses process costing to determine the cost of inventory. All direct materials and transferred-in costs are added at the beginning of the process. Last month, the firm's second department in the process, Department B, had 1,000 units in BWIP (50\% complete with respect to conversion costs), completed 9,000 units, and had 500 units in ending inventory ( 25% complete with respect to conversion costs). The firm has the following costs in WIP-Department B's T-account. Which of the following shows the transferred-in cost per equivalent unit rate for both the FIFO and weighted average methods (round rates to nearest cent if necessary)? Weighted average: $146.06 transferred-in cost per equivalent unit FIFO: $153.42 transferred-in cost per equivalent unit Weighted average: $144.93 transferred-in cost per equivalent unit FIFO: \$153.42 transferred-in cost per equivalent unit Weighted average: \$146.06 transferred-in cost per equivalent unit FIFO: \$147.37 transferred-in cost per equivalent unit Weighted average: $147.37 transferred-in cost per equivalent unit FIFO: \$147.06 transferred-in cost per equivalent unit