Dunomes Corporation uses the weighted-average method in its process costing system. In January, the beginning inventory in the first processing department consisted of 600 units. The costs and percentage completion of these units in the beginning inventory were:

Materials cost $2,020; percentage of completion 50%

Conversion costs $2,900; percentage of completion 10%

A total of 7,800 units were started and 7,000 units were transferred to the second processing department during the month. The following costs were incurred in the first processing department during the month:

Materials costs $200,000

Conversion costs $322,900

The ending inventory was 55% complete with respect to materials and 60% complete with respect to conversion costs.

a. How many units are in the ending work in process inventory in the first processing department at January 31?

b. What are the equivalent units for materials costs for the month in the first processing department?

c. What is the cost per equivalent unit for materials costs for the month in the first processing department?