Annenbaum Corporation uses the woighted-fverage method in its process costing system. This month, the beginning iaventory in the first processing department consisted of 2,100 units. The costs and percentage completian of these units in beginning inventory were: A total of 9,900 units were started and 7.600 units were transferred to the seoond processing department during the month. The following costs were incurred in the first processing department duting the month: The ending inventory was 50% complete with respect to materials and 35% completo with respect to conversion cost5. The cost per equivalent unit for materials for the month in the first processing department is closest to: 38,96 98,14 99.56 $13.73 Annenbaum Corporation uses the woighted-fverage method in its process costing system. This month, the beginning iaventory in the first processing department consisted of 2,100 units. The costs and percentage completian of these units in beginning inventory were: A total of 9,900 units were started and 7.600 units were transferred to the seoond processing department during the month. The following costs were incurred in the first processing department duting the month: The ending inventory was 50% complete with respect to materials and 35% completo with respect to conversion cost5. The cost per equivalent unit for materials for the month in the first processing department is closest to: 38,96 98,14 99.56 $13.73