Aditya Birla Cement Manufacturing Company manufactures cement for use in construction of stone buildings. Beginning work in process includes 400 units that are 20% complete with respect to conversion and 30% complete with respect to materials. Ending work in process includes 200 units that are 40% complete with respect to conversion and 50% complete with respect to materials. 2,000 units were started during the period. Also, assume that $9,900 of material costs and $14,880 of conversion costs were in the beginning inventory and $180,080 of materials and $409,200 of conversion costs were added to production during the period. What is the total cost per equivalent unit using the weighted average method? Multiple Choice $268 60 $26785 $280.00 $265.00