Lewis Corporation ises the whighted-merpge method in its process costing system. Data concerning the first processing departmont for the most rocent month are listed belor Beginning work in process inventorv: PercentcompletewithrespecttomaterialsPercentcompietewithrespecttocomversion71,40070% The coed per equivilent unit far matefiabs for the manth in the frst processeng deportmiont is closest to 41621 52125 51448