Beginning work in process inventory: Units in beginning work in process inventory Materials costs Conversion costs Percent complete with respect to materials Percent complete with respect to conversion Units started into production during the month Units transferred to the next department during the month Materials costs added during the month Conversion costs added during the month Ending work in process inventory: Units in ending work in process inventory Percent complete with respect to materials Percent complete with respect to conversion 2,800 $ 14,900 $ 7,000 75% 20% 11,500 10,400 $ 174,000 $ 244,000 3,900 90% 30% The cost per equivalent unit for materials for the month in the first processing department is closest to: Multiple Choice $11.55 $13.58 $10.61 $10.30