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20. Heller Corporation uses the weighted-average method in its process costing system. Data concerning the first processing department for the most recent month are listed below: Beginning work in process inventory Units in beginning work in process inventory. 500 $3,600 $2.800 Materials costs Process Costin Percent complete with respect to materials Percent complete with respect to conversion... Units started into production during the mont. Units transferred to the next department during the month...... Materials costs added during the mont. Conversion costs added during the month.. Ending work in process inventory: 30% 9,200 Gtoo 8,300 D 1400 S92,500 $147900 Units in ending work in process inventory. COpieion Percent complete with respect to material.s. Percent complete with respect to conversion. 1,400 60% 25% Note: Your answers may differ from those offered below due to rounding error. In all cases, select the answer that is the closest to the answer you computed. To reduce rounding error, carry out all computations to at least three decimal places. The cost per equivalent unit for materials for the month in the first processing department is closest to: A, $10.51 $10.12 C. $9.91 D. $9.54