Percent Complete Materials Conversion 40% 30% Milling Department Beginning work in process inventory Units started into production during March Units completed during the period and transferred to the next department Ending work in process inventory Units 200 6,200 5,800 600 100% 70% 100% 60% Milling Department Cost of beginning work in process inventory Costs added during the period Total cost Materials Conversion $ 10,000 $ 15,000 288,000 385,000 $299,000 $400,000 Using the FIFO method, the cost per equivalent unit for materials is closest to Multiple Choice SABSA