Assume we Percent Complete: Milling Department Units Materials Conversion Beginning work in process inventory 200 408 300 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 Using the weighted-average method, the cost per equivalent unit for materials is closest to: Conversion $ 15,000 385,000 $ 400,000 Materials $ 10,000 291,000 $ 301,000