Queron 19 Haffner Chewhew Dutch the most cohete bo Beginning work in processen Units in beginning work in proces inventory 2.000 Materials costs 3 9300 Conversion costs $10.000 Percent complete with respect to materials Percent complete with respect to conversion Units started into production during the month 8.500 Units transferred to the next department during the month 7.600 Materials costs added during the month 5 104.200 Conversion costs added during the month $ 165,900 Ending work in process inventory: Units in ending work in process inventory 2.900 60% Percent complete with respect to materials 50% Percent complete with respect to conversion The cost of ending work in process inventory in the first processing department according to the company's cost system is closest to (Round "Cost per equivalent unit" to 3 decimal places.) O $61.908 O $52,628