Annenbaum Corporation is the weighted average method in its process costing system. This month, the beginning investory in the first processing department consisted of 600 units. The costs and percentage completion of these units in beginning inventory were: Percent Complete 654 450 Cost $5.900 $7,000 Materials costs Conversion costs A total of 6.500 units were started and 6300 units were transferred to the second processing department during the month. The foowing costs were incurred in the test processing department during the month Materials costs Conversion costs cost $125,700 $207.200 The ending inventory was so complete with respect to materials and complete with respect to conversion costs The cost per equivalent it for materials for the money in the first processing department is closest to Choice