costs and percentage completion of these units in beginning inventory were: department during the month: The ending inventory was 50% complete with respect to materials and 35% complete with respect to conversion costs. The cost per equivalent unit for materials for the month in the first processing department is closest to: The cost per equivalent unit for materials for the month in the first processing department is closest to: Multiple Choice $9.60 $13.97 $10.74 $11.34 incurred in the department during the month. The cost per equivalent unit for conversion costs for the month is closest to: 111