Acklac Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 700 units. The costs and percentage completion of these units in beginning inventory were: A total of 9,200 units were started and 8,300 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month: The ending inventory was 75% complete with respect to materials and 15% complete with respect to conversion costs. 13. What are the equivalent units for conversion costs for the month in the first processing department? A. 8,300 B. 240 C. 9,900 D. 8,540X 14. The cost per equivalent unit for materials for the month in the first processing department is closest to: A. $22.40X B. $20.28 C. $21.14 D. $21.49 15. The cost per equivalent unit for conversion costs for the first department for the month is closest to: A. $26.64X B. $26.41 C. $27.97 D. $22.98 16. The total cost transferred from the first processing department to the next processing department during the month is closest to: A. $485,486 B. $407,024X C. $426,300 D. $440,300 17. The cost of ending work in process inventory in the first processing department according to the company's cost system is closest to: A. $33,273 B. $11,769 C. $78,462 D. $58,847