estion 3 O & M Inc. manufactures and antacid product that passes through two departments. Data for June for the first department as follow: Units Material Conversion Work in process inventory, June 1 900 $8,000 $ 7,800 Work in process inventory, June 30..... 2,000 Cost added during the period $115,800 $145,800 Units transferred to the next department 6,000 Units started into production 7,100 The beginning work in process inventory was 60% complete with respect to materials and 40% completed with respect to conversion complete with respect to material and 35% with respect to conversion. How much is the cost per equivalent unit for materials for the month in the first processing department? moduct that passes through two departments. Data for June for the first department as follow Units Material Conversion 900 $8,000 $ 7,800 2,000 $115,800 $145,800 ant 6,000 7,100 story was 60% complete with respect to materials and 40% completed with respect to conversion. The ending work in process inventory was 55% d35% with respect to conversion unit for materials for the month in the first processing department