Esty Corporation uses the weighted-average method in its process costing system. This month, the beginning inventory in the first processing department consisted of 800 units. The costs and percentage completion of these units in beginning inventory were: Percent Cost Complete Materials costs $ 5,800 50% Conversion costs $ 6,500 30% A total of 7.700 units were started and 6.600 units were transferred to the second processing depart costs were incurred in the first processing department during the month:

tent during the month. The following Materials costs $ 85,300 Conversion costs $ 168,000 The ending inventory was 70% complete with respect to materials and 10% complete with respect to conversion costs.

a) The total cost transferred from the first processing department to the next processing department during the month is closest to: (Round "Cost per equivalent unit" to 3 decimal places.)

b) The cost per equivalent unit for materials for the month in the first processing department is closest to:

c) What are the equivalent units for conversion costs for the month in the first processing department?