Escotfier Corporation uses the werghted-average mothod in its process costing system. This moth, the bejenning imentory in the first processing department consisfed of 500 units. The costs ind percentage completion of these senits in begianing inventory were: A tocal of 5,000 unis were started and 4,400 units were transferred to the second processing department during the month. The following casts were incurred in the first processing department during the month: Maferialit pods 5112.256 5+28400 The ending inventory was 85% complete with respect to materials and 25% complete with respect to conversion costs. Note: Your answers maty differ from those offered below due to rounding crror. In all eases, 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. 24. The cost per cquivitent unit for niateriats for the month in the fint processing department is closest to: A. 522.47 B. 523.17 C. $21.03 D. 520,40