Assume the following information: Milling Department Units Beginning work in process inventory 200 Percent Complete Materials Conversion 40% 30% Units started into production during March 6,200 Units completed during the period and transferred to the next department Ending work in process inventory 5,800 600 100% 70% 100% 60% Milling Department Cost of beginning work in process inventory Costs added during the period Total cost Materials $ 10,000 295,000 $ 305,000 Using the weighted-average method, the cost per equivalent unit for materials is closest to: Conversion $ 15,000 385,000 $ 400,000