Milling Department Units Percent Complete Materials Conversion Beginning work in process inventory 200 40% 30% Units started into production during March 6,200 Units completed during the period and transferred to the next department 5,800 100% 100% Ending work in process inventory 600 70% 60% Milling Department Materials Conversion Cost of beginning work in process inventory $ 10,000 $ 15,000 Costs added during the period 300,000 385,000 Total cost $ 310,000 $ 400,000 Using the weighted-average method, the cost per equivalent unit for materials is closest to: Multiple Choice $49.84. $47.84. $53.24. $46.24