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during the month. The following costs were incurred in total of 8,400 units were started and 7,500 units wer the first processing department during the month e transferred to the second processing department Materials costs Conversion costs Cost $186, 300 $329,800 The ending inventory was 70% complete with respect to materials and 60% complete with respect to conversion costs. The cost per equivalent unit for conversion costs for the first department for the month is closest to Mutiple Choice 4159 3871 39.61 36.68