QUES uestion 18 12.5 points Pilates Company had ending work in process inventory of $24,000 in its last processing department. During the month, $291,000 of costs were started in production and units costing $265,000 we completed and transferred to finished goods. in the cost reconciliation report for the month, the total cost accounted for would be A $289,000 R$315.000 C 5241,000 D. $267.000 Watermelon Company uses the weighted average method in its process costing system Data concerning the first processing department for the most recent month are listed below Amount Description Beginning work in process inventory Units 830 units Materials costs $12 300 Conversion costs $14,700 95% Materials percent complete Conversion percent complete Units started into production Units completed and transferred 65% 10,300 units 9,400 units $133,776 $210.148 Materials cost added during the month Conversion cost added during the month Ending work in process inventory Units Materials percent complete Conversion percent complete 4.700 units What are the equivalent units for conversion? What is the cost per equivalent unit for materials? What is cost of ending work in process closest to