Mumiole chaice 41131 512.21 Carpenter Corporetion uses the weighted werage method is its procevs conting system. This month, the begitnind itventery in the department contisted of 600 units. The costs and peroerenge completiss of these urits in begineing uvertory were: A total of 7,800 units were started nnd 7,700 unins were trinsferred to the second processing department during the month. The folle incurred in the first processing departmerit during the month. The ending invertory was 85% complete with respect to materiais and 70% complete whth respect to conversion conts. The cost per equivalent unit for materials for the month in the first processing department is closest to: Multiple Choice $11.31 $12.21