formation for Krepps Corporation below to answer the following two questions. L'se information system. Data concerning the first Krepps Corporation uses the weighted average method in its process costing system. Data concen processing department for the most recent month are listed below: Beginning work in process inventory: Units in beginning work in process inventory 600 Material costs $ 13,400 Conversion costs $ 8,600 Percent complete with respect to materials 60% Percent complete with respect to conversion 30% Units started into production during the month 8,300 Material costs added during the month $ 188,200 Conversion costs added during the month $ 326,600 Ending work-in-process inventory: 1500 Units in ending work-in-process inventory 80% Percent complete with respect to materials 10% Percent complete with respect to conversion 18 The cost per equivalent unit for materials in the first processing department for them A. B. C D. E. $ $ $ $ $ 23.44 44.40 39.53 23.28 22.65 19 The conversion costs assigned to the ending work-in-process inventory in the first processing department according to the company's cost system is closest to: 5,929 6,660 28,130 173,470 328,540